OPTIONS FOR SELECTING AND APPLYING ACCOUNTING POLICIES IN ASSESSING FINANCIAL POSITION AND PERFORMANCE

OPTIONS FOR SELECTING AND APPLYING ACCOUNTING POLICIES IN ASSESSING FINANCIAL POSITION AND PERFORMANCE

In writing this article, we noted that accounting policies can influence the size of the outcome, as it derives from the various valuation and calculation methods provided by national accounting regulations. Different financial outcomes result from an entity’s choosing of one approach over anot...

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Bibliographic Details
Main Authors: Sergiu SOIMU, Galina BADICU, Ana-Carolina COJOCARU (BARBIERU)
Format: Article
Language:English
Published: Academy of the Economic Studies of Moldova 2021-12-01
Series:Economica
Subjects:
accounting policies
selection options
recognition
evaluation
fixed assets
inventories
Online Access:https://irek.ase.md/xmlui/bitstream/handle/123456789/1855/Sergiu%20SOIMU_Galina%20B%c4%82DICU_Ana-Carolina%20COJOCARU-BARBIERU_ECONOMICA%20nr%204%202021.pdf?sequence=1&isAllowed=y

Internet

https://irek.ase.md/xmlui/bitstream/handle/123456789/1855/Sergiu%20SOIMU_Galina%20B%c4%82DICU_Ana-Carolina%20COJOCARU-BARBIERU_ECONOMICA%20nr%204%202021.pdf?sequence=1&isAllowed=y

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