Practical accounting
Contabilitatea și prezentarea informațiilor privind investițiile în situațiile financiare individuale ale investitorului conform IFRS
Investițiile financiare în capitalul social al entităților-fiice, entităților asociate și asocierilor în participație sunt contabilizate și prezentate în situațiile financiare individuale ale investitorului în conformitate cu prevederile stipulate în IAS 27 „Situații financiare individuale”, dacă investitorul ține contabilitatea conform Standardelor Internaționale de Raportare Financiare (în continuare – IFRS). Conform pct. 10 din IAS 27 ,,Situații financiare individuale&r...
Monitorul fiscal FISC.md nr.6 (83) 2023
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 October /2023 08:03
Domeniu:
situații financiare | Contabilitate
Tags:
IFRS17 | investitori | situatii financiare
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