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Unele aspecte privind fondul commercial

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cris.sourceIdoai:irek.ase.md:1234567890/606
dc.creatorCîrdei, Tabita-Liliana
dc.creatorGrosu, Veronica
dc.creatorMihaila, Svetlana
dc.date2020-09-30T10:03:01Z
dc.date2020-09-30T10:03:01Z
dc.date2020-03
dc.date.accessioned2023-11-13T20:55:47Z
dc.date.available2023-11-13T20:55:47Z
dc.descriptionCÎRDEI, Tabita-Liliana, GROSU, Veronica, MIHAILA, Svetlana. Unele aspecte privind fondul commercial. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 154-164. ISBN 978-9975-75-981-6.
dc.descriptionThrough this research, we aimed to identify solutions regarding the criteria for recognizing and evaluating the value of goodwill from an accounting perspective, criteria that are provided in OMFP 1802/2014; studying the conceptual issues relating to the accounting treatment applied to goodwill provided for in IAS 38 and the impairment test presented in IAS 36; the analysis of the impact that the application of the rules set out in IAS / IFRS has in determining goodwill belonging to an enterprise; analysis of the importance of the holding of goodwill by an enterprise and identification of the related reasons. JEL: M41
dc.formatapplication/pdf
dc.identifier978-9975-75-981-6
dc.identifier${dspace.ui.url}/handle/1234567890/606
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/606
dc.identifier.urihttps://cris.ase.md/handle/123456789/5073
dc.languageother
dc.publisherASEM
dc.subjectfond comercial
dc.subjectactiv intangibil
dc.subjecttratament contabil
dc.subjectrecunoaștere
dc.subjectevaluare
dc.titleUnele aspecte privind fondul commercial
dc.typeArticle
dspace.entity.typePublication
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