Publication:
Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/138
dc.creatorNederiţa, Alexandru
dc.creatorPopovici, Angela
dc.date2020-02-21T12:29:43Z
dc.date2020-02-21T12:29:43Z
dc.date2019-09
dc.date.accessioned2023-11-13T20:53:11Z
dc.date.available2023-11-13T20:53:11Z
dc.descriptionNEDERIŢA, 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.
dc.descriptionReviewed 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.
dc.formatapplication/pdf
dc.identifier978-9975-75-968-7
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/138
dc.identifier.urihttps://cris.ase.md/handle/123456789/4695
dc.languageother
dc.publisherASEM
dc.subjectintangible assets
dc.subjectproperty
dc.subjectequipment
dc.subjectrevaluation
dc.subjectinvestment property
dc.subjectgoodwill
dc.titleAspecte noi privind contabilitatea imobilizărilor necorporale şi corporale
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Nederita-A_Popovici-A_conf_09.19_teze.pdf
Size:
513.29 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate