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  • Estimările contabile în contextul reglementărilor contabile și celor de audit
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Practical accounting

iconEstimările contabile în contextul reglementărilor contabile și celor de audit

Ca rezultat al incertitudinilor inerente în desfășurarea activităților, multe elemente contabile nu pot fi evaluate cu precizie, ci doar estimate. Estimarea, implicând raționamente profesionale bazate pe cele mai recente informații credibile avute la dispoziție, este o evaluare în condiții de incertitudine, iar evaluarea este una dintre afirmațiile conducerii, 


Marcela Dima

Marcela Dima

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Monitorul fiscal FISC.md nr.7 (91) 2024

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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11 December /2024 07:05

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