Practical accounting
Particularitățile noului mod de calculare a deprecierii creanțelor conform IFRS
Entitățile, care aplică Standardele Internaționale de Raportarea Financiară (IFRS), trebuie să își adapteze procesul de depreciere a creanțelor comerciale la noul mod, prevăzut de IFRS 9 „Instrumente financiare” (în continuare – IFRS 9)1. Acest nou standard2 prevede că entitățile trebuie să evalueze pierderile din depreciere preconizate aferente creanțelor din momentul recunoașterii inițiale până la derecunoașterea acestora. Astfel, standardul reprezintă o provocare importantă, modificând fundamental modul de recunoaștere a pierderilor din deprecierea creanțelor, prin t...
Monitorul fiscal FISC.md Nr. 3 (58) 2020
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The date of publishing:
15 April /2020 10:15
Catalogul tematic
Contabilitate
Tags:
IFRS | creanta | entitate | pierderi
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