Ungureanu, Viorica2025-05-082023-07-24UNGUREANU, Viorica. Evaluarea la valoarea justă ca o condiţie prealabilă pentru eficacitatea contabilităţii în activitatea venture. In: Achiziții Publice Durabile: provocări și oportunități = Sustainable Public Procurement: challenges and oportunities: simpozion științifico-practic internațional, 23-24 iunie 2023. Chișinău: CEP USM, 2024, pp. 66-70. ISBN 978-9975-62-674-3 (PDF)978-9975-62-674-3 (PDF)https://msuir.usm.md/handle/123456789/18027The trend of innovations pushes all the subjects involved to find quick and beneficial solutions for their implementation to obtain the desired profitability both at the country and entity levels. In the study, the author formulated a hypothesis: in order to obtain financing with venture capital but also the correct accounting of all operations related to the implementation stages of innovative projects, it is necessary to present, to investors and other users, truthful accounting information and reliable, which is based on the concept of fair value according to international accounting standards. Valuation of innovative projects at fair value is a prerequisite for the effectiveness of accounting under the conditions of venture activity.roinnovationsevaluationfair valuefinancinginvestmentsventure capitalArticle