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| Ultima descărcare din IBN: 2024-03-05 20:41 |
 SM ISO690:2012CORNICIUC, Vitalie. IFRS: Evoluţii recente şi viitoare. In: Contabilitatea: : provocări actuale şi aspiraţii pentru viitor, 4 aprilie 2012, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2012, pp. 14-17. ISBN 978-9975-75-619-8.. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea 2012 | ||||||
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Conferința "Contabilitate: provocări actuale şi aspiraţii pentru viitor" Chişinău, Moldova, 4 aprilie 2012 | ||||||
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IFRS: recent and forthcoming evolutions. This study has the aim to emphasize that IFRS are dynamic instruments and tend for continuous improvement to create a clear and understandable reporting framework for key stakeholders and users of financial information. It focuses on recent modifications to existing standards, new IFRS that were adopted and will be implemented for financial periods ended 31 December 2013 or later and exposure drafts for new standards that aim to replace the existing ones. |
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