Şişcanu, Lina2022-11-242022-11-242017ŞIŞCANU, Lina. Noul standard de raportare financiară „contracte de asigurare” și impactul acestuia asupra sistemelor financiare. In: Conferința "Paradigme moderne ale economiei şi antreprenoriatului inovativ." Ediţia a XII-a, 3-4 noiembrie 2017, Chișinău: CEP USM, 2017, pp. 229-235. ISBN 978-9975-71-942-1.978-9975-71-942-1https://msuir.usm.md/handle/123456789/7744International practices have implemented new approaches to accounting for insurance contracts in order to ensure the harmonization of international financial reporting. This information gives a basis for users of financial statements to assess the effect that insurance contracts have on the entity’s financial position, financial performance and cash flows.rocontabilitatecontracte de asigurareIFRS 17Article