UNELE PROBLEME CE APAR ÎN APLICAREA PRINCIPIULUI PRUDENŢEI LA RAPORTAREA ELEMENTELOR PATRIMONIALE ÎN CONDIŢII ECONOMICE INFLAŢIONISTE

Victoria CIUBOTARU Academia de Studii Economice din Moldova

Abstract

This article refers to main problems that occur in applying the prudence principle in reporting property items in inflationary economic conditions. It states the fact that prudence principle understates the value of assets to be reported in inflationary economic conditions. That is why, in such situations, the provisions of prudence principle are proposed to be revised by taking into account the adjusted historical cost of the assets reported.