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Addressing the depreciation of fixed assets in accordance with national and international regulations

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cris.sourceIdoai:irek.ase.md:123456789/2244
dc.creatorBajan, Maia
dc.creatorBrighidin, Irina
dc.date2022-09-07T06:49:57Z
dc.date2022-09-07T06:49:57Z
dc.date2022-03
dc.date.accessioned2023-11-13T20:54:10Z
dc.date.available2023-11-13T20:54:10Z
dc.descriptionBAJAN, Maia, BRIGHIDIN, Irina. Addressing the depreciation of fixed assets in accordance with national and international regulations = Abordarea deprecierii mijloacelor fixe conform reglementărilor naționale și internaționale. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 306-309. ISBN 978-9975-155-87-8 (PDF).
dc.descriptionThe aim of this paper is to highlight the convergences and divergences of depreciation of fixed assets at the national and international levels according to IAS 36. The topicality of the topic is that the performance of an organization is closely related to the sustainability and profitability of fixed assets. The analysis of specialized websites (Google Scholar, VOSviewer) was used as research methods. At the same time I used the analytical method, the comparison method, the induction and deduction method. As a result, we have emphasized the close link between the depreciation of fixed assets at national and international level. CZU: 657.42; JEL: M41; DOI 10.5281/zenodo.6720244
dc.formatapplication/pdf
dc.identifier978-9975-155-87-8 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2244
dc.identifier.urihttps://cris.ase.md/handle/123456789/4835
dc.languageother
dc.publisherASEM
dc.subjectdepreciation of fixed assets
dc.subjectbook value
dc.subjectfair value less costs to sell
dc.subjectrecoverable amount
dc.subjectvalue in use
dc.titleAddressing the depreciation of fixed assets in accordance with national and international regulations
dc.titleAbordarea deprecierii mijloacelor fixe conform reglementărilor naționale și internaționale
dc.typeArticle
dspace.entity.typePublication
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