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  • Estimările contabile în contextul reglementărilor contabile și celor de audit (continuare)

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Practical accounting

iconEstimările contabile în contextul reglementărilor contabile și celor de audit (continuare)

Prezentul articol, în care sunt abordate aspectele-cheie ce urmează a fi luate în considerare la auditarea estimărilor contabile: cerințele ISA 540 (revizuit) „Auditarea estimărilor contabile și a prezentărilor de informații aferente” (în continuare – ISA 540 (revizuit)) și modul de abordare de către auditor a cerințelor înaintate, este o continuare a articolului publicat în numărul precedent al revistei

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Monitorul fiscal FISC.md nr.2 (93), 2025

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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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12 February /2025 06:58

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