Publication: Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale
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ASEM
Abstract
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NEDERIŢA, Alexandru, POPOVICI, Angela. Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 531-539. ISBN 978-9975-75-968-7.
Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows: description of the specifics of intangible assets book entry operations; identification of costs not included into the book value of intangible assets; practical application of the revaluation model; structuring a new composition of tangible and intangible assets; explaining accounting rules for investment properties; establishing a range of information concerning the assets due to be mirrored in the financial statements. These aspects are stemming from the Directive 2013/34/UE and shall become effective as of 1 January 2020. JEL: M-41.
Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows: description of the specifics of intangible assets book entry operations; identification of costs not included into the book value of intangible assets; practical application of the revaluation model; structuring a new composition of tangible and intangible assets; explaining accounting rules for investment properties; establishing a range of information concerning the assets due to be mirrored in the financial statements. These aspects are stemming from the Directive 2013/34/UE and shall become effective as of 1 January 2020. JEL: M-41.
Keywords
intangible assets, property, equipment, revaluation, investment property, goodwill