Publication: Unele aspecte de contabilizare a activelor imobilizate în cadrul băncilor comerciale din R. Moldova
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
BOŞCANEANU, Nadejda, IOVU-CARAUŞ, Marina. Unele aspecte de contabilizare a activelor imobilizate în cadrul băncilor comerciale din R. Moldova. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 219-225. ISBN 978-9975-127-48-6.
This article addresses to the features of accounting, intangible and tangible estate property owned by commercial banks, such as some particularities regarding their entry and exit. Intangible and tangible property facilitates this activity through innovative programs that enable operational processing of transactions using the latest technology.
This article addresses to the features of accounting, intangible and tangible estate property owned by commercial banks, such as some particularities regarding their entry and exit. Intangible and tangible property facilitates this activity through innovative programs that enable operational processing of transactions using the latest technology.
Keywords
active imobilizate, imobilizări necorporale, imobilizări corporale, amortizarea, deprecierea, valoarea amortizabilă, valoarea recuperabilă, casarea