Publication:
Aprecieri comparative privind deprecierea activelor imobilizate conform reglementărilor contabile naţionale şi internaționale

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/1732
dc.creatorApostu, Andrei
dc.date2021-12-30T07:12:48Z
dc.date2021-12-30T07:12:48Z
dc.date2014-04
dc.date.accessioned2023-11-13T20:51:26Z
dc.date.available2023-11-13T20:51:26Z
dc.descriptionAPOSTU, Andrei. Aprecieri comparative privind deprecierea activelor imobilizate conform reglementărilor contabile naţionale şi internaționale. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 207-210. ISBN 978-9975-75-710-2.
dc.descriptionIn is article are presented the similarities and the differences between the rules concerning the impairement of assets, that are stipulated in national and international accounting standarts. In particular, in this research are examined the issues concerning the terminology used to define the impairement of assets, the requirements for identifying an asset that may be impaired and the phases of impairment test.
dc.formatapplication/pdf
dc.identifier978-9975-75-710-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1732
dc.identifier.urihttps://cris.ase.md/handle/123456789/4447
dc.languageother
dc.publisherASEM
dc.subjectdeprecierea activelor imobilizate
dc.subjectIAS 36
dc.subjectStandarde Naţionale de Contabilitate
dc.titleAprecieri comparative privind deprecierea activelor imobilizate conform reglementărilor contabile naţionale şi internaționale
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Andrei APOSTU_conf_Dep_Contabilitate_aprilie_2014.pdf
Size:
324.41 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate