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  • Particularitățile noului mod de calculare a deprecierii creanțelor conform IFRS
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Practical accounting

iconParticularitățile 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.

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Monitorul fiscal FISC.md Nr. 3 (58) 2020

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Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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