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文章基本信息

  • 标题:THE EFFICIENCY OF INTERNATIONAL FINANCIAL REPORTING STANDARDS APPLICATION IN REPUBLIC OF MOLDOVA IN THE CURRENT MARKET ECONOMY CONDITIONS
  • 本地全文:下载
  • 作者:Svetlana MIHAILA ; Nicolai JIERI
  • 期刊名称:Studia Universitatis Moldaviae: Stiinte Sociale
  • 印刷版ISSN:1814-3199
  • 电子版ISSN:2345-1017
  • 出版年度:2017
  • 卷号:7
  • 期号:107
  • 页码:49-54
  • 出版社:Moldova State University
  • 摘要:In this article the authors aim to provide information regarding the International Financial Reporting Standards in Republic of Moldova, taking into account the current market economy conditions. The message of this article is to present some situations, by which can be noted the potential advantages on implementing IFRS, looking in terms of necessity. Also, are reported the possible gaps, after applying international standards, that would mean complicity, costs, and consistency of information.
  • 关键词:implementation; IFRS; economic advantage; cost; transnational entity; accounting rationale; relevant information.
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