Evaluarea în contextul reformei contabile

BUZU, Olga; PEDINA, Llilia

dc.contributor.author	BUZU, Olga
dc.contributor.author	PEDINA, Llilia
dc.date.accessioned	2021-11-02T12:23:42Z
dc.date.available	2021-11-02T12:23:42Z
dc.date.issued	2015
dc.identifier.citation	BUZU, Olga, PEDINA, Llilia. Evaluarea în contextul reformei contabile. In: Buletinul ştiinţific al Universităţii de Stat ”Bogdan Petriceicu Haşdeu” din Cahul, Seria ”Ştiinţe economice”, 2015, N. 1(13), pp. 58-66. ISSN 1875-2723.	en_US
dc.identifier.uri	http://repository.utm.md/handle/5014/17858
dc.description.abstract	The paper describes one of the important issues in the application of the International Standards of Financial Reporting – the valuation of enterprises assets according to their fair value. The aim of the paper is to explore the theoretical aspects of property valuation, the role and main approaches in calculation of fair value, as well as the possibilities to implement the concept of “fair value” in the Republic of Moldova.	en_US
dc.language.iso	ro	en_US
dc.publisher	Universitatea de Stat ”Bogdan Petriceicu Haşdeu” din Cahul	en_US
dc.rights	Attribution-NonCommercial-NoDerivs 3.0 United States	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.subject	real property valuation	en_US
dc.subject	financial reports	en_US
dc.title	Evaluarea în contextul reformei contabile	en_US
dc.type	Article	en_US