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Cu privire la identificarea şi testarea activelor la depreciere

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cris.sourceIdoai:irek.ase.md:123456789/1645
dc.creatorBucur, Vasile
dc.creatorIoniță, Nadejda
dc.date2021-12-22T08:09:10Z
dc.date2021-12-22T08:09:10Z
dc.date2013-04
dc.date.accessioned2023-11-13T20:54:51Z
dc.date.available2023-11-13T20:54:51Z
dc.descriptionBUCUR, Vasile, IONIŢĂ, Nadejda. Cu privire la identificarea şi testarea activelor la depreciere. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 81-85. ISBN 978-9975-4242-7-1.
dc.descriptionL'article presente une analyse de la methode de tester les actifs a la depreciation, basee sur les dispositions d'IAS-36 "Depreciation des actifs". Apres examen critique de ladite methode, est argumentee la necessite d'appliquer, lors du test, non pas la valeur effective moins les couts de vente de l'actif en question et la valeur d'utilisation de celui-ci, mais plutot la valeur de substitution de l'actif.
dc.formatapplication/pdf
dc.identifier978-9975-4242-7-1
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1645
dc.identifier.urihttps://cris.ase.md/handle/123456789/4935
dc.languageother
dc.publisherTipografia "CRIO"
dc.subjectidentificarea activelor
dc.subjecttestarea activelor
dc.subjectStandardele Internaţionale de Raportare Financiară
dc.subjectdeprecierea activelor
dc.titleCu privire la identificarea şi testarea activelor la depreciere
dc.typeArticle
dspace.entity.typePublication
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