{"id":13547,"date":"2022-12-14T11:37:08","date_gmt":"2022-12-14T09:37:08","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=13547"},"modified":"2022-12-14T11:46:09","modified_gmt":"2022-12-14T09:46:09","slug":"repozitionarea-raportarii-financiare-studii-si-cercetari","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/repozitionarea-raportarii-financiare-studii-si-cercetari\/","title":{"rendered":"Repozi\u021bionarea raport\u0103rii financiare. Studii \u0219i cercet\u0103ri"},"content":{"rendered":"<p>Abordarea tradi\u021bional\u0103 a raport\u0103rii prin situa\u021biile financiare \u0219i-a pierdut capacitatea instrumental\u0103 de a impune dimensiunile informa\u021bionale necesare \u00een procesul de \u00een\u021belegere a fenomenului de identificare \u0219i raportare a activit\u0103\u021bii unei entit\u0103\u021bi \u00een contextul sustenabilit\u0103\u021bii. Pe de o parte, entit\u0103\u021bile economice caut\u0103 un loc stabil pe pia\u021b\u0103, \u00eentr-o societate dinamic\u0103 \u0219i competitiv\u0103, bazat\u0103 pe cunoa\u0219tere \u0219i supus\u0103 \u00een ultimii ani unor noi fa\u021bete noi ale riscului afacerii, generate de criza global\u0103. Pe de alt\u0103 parte, organismele de standardizare sus\u021bin tot mai mult ideea c\u0103 informa\u021biile descriptive reprezint\u0103 cheia schimb\u0103rilor necesare pentru asigurarea unei raport\u0103ri calitative.<\/p>\n<p>Activitatea de cercetare sintetizat\u0103 \u00een aceast\u0103 lucrare sus\u021bine \u0219i argumenteaz\u0103 teoretic \u0219i practic faptul c\u0103 situa\u021biile financiare, considerate instrumentele contabilit\u0103\u021bii tradi\u021bionale, trebuie reconfigurate \u00eentr-un context mai larg, sub influen\u021ba contingent\u0103 a factorilor sociali \u0219i de mediu.<\/p>\n<p>Lucrarea reprezint\u0103 un instrument util destinat at\u00e2t masteranzilor \u0219i doctoranzilor, cadrelor didactice din institu\u021biile de \u00eenv\u0103\u021b\u0103m\u00e2nt superior, c\u00e2t \u0219i tuturor speciali\u0219tilor interesa\u021bi de acest domeniu. Cititorii vor g\u0103si \u00een carte o serie de studii \u0219i cercet\u0103ri orientate spre repozi\u021bionarea raport\u0103rii financiare prin prisma riscurilor \u0219i incertitudinilor generate de factorii contingen\u021bi sociali \u0219i de mediu.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_13548\"  _slug=\"repozitionarea-raportarii-financiare-studii-si-cercetari\" data-title=\"repozitionarea-raportarii-financiare-studii-si-cercetari\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_13548 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/2012-LUNGU-S.A.-Repozitionarea-raportarii-CUP.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Activitatea de cercetare sintetizat\u0103 \u00een aceast\u0103 lucrare sus\u021bine \u0219i argumenteaz\u0103 teoretic \u0219i practic faptul c\u0103 situa\u021biile financiare, considerate instrumentele contabilit\u0103\u021bii tradi\u021bionale, trebuie reconfigurate \u00eentr-un context mai larg, sub influen\u021ba contingent\u0103 a factorilor sociali \u0219i de mediu.<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-13547","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-1124","pa_book-author-chirata-caraiani","pa_book-author-cornelia-dascalu","pa_book-author-violeta-m-cimpoeru","pa_book-author-daniela-n-sahlian","pa_coordonator-camelia-iuliana-lungu","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Repozi\u021bionarea raport\u0103rii financiare. 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