Publication:
Aspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix

Simple item page
cris.sourceIdoai:irek.ase.md:123456789.1/210
dc.creatorBucur, Vasile
dc.creatorCotoros, Inga
dc.date2021-11-03T13:03:50Z
dc.date2021-11-03T13:03:50Z
dc.date2012-04
dc.date.accessioned2023-11-13T20:57:30Z
dc.date.available2023-11-13T20:57:30Z
dc.descriptionBUCUR, Vasile, COTOROS, Inga. Aspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 37-43. ISBN 978-9975-75-619-8.
dc.descriptionIn this article it is approached the method of replacement cost accounting of some compounds of one fixed asset: determination of fixed assets for which it is possible to separate some compounds as assets; objectification the problem of capitalization/ non-capitalization of replacement costs, where an entity register or does not register some compounds of one fxed asset as separate assets at initial recognition. It is exposed the method for determining the cost of entry and the method of acounting of replacement costs of one compond not registered at initial recognition as asset which was recognized afterwards, at the moment of replacement with the other. It is mentioned the lack of economic argumentation in order to capitalize the costs during technical inspection. CZU: 657.471.13(478).
dc.formatapplication/pdf
dc.identifier978-9975-75-619-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/210
dc.identifier.urihttps://cris.ase.md/handle/123456789/5330
dc.languageother
dc.subjectactive pe termen lung
dc.subjectcontabilitatea mijloacelor fixe
dc.subjectmijloace fixe
dc.subjectStandarde Internaţionale de Raportare Financiară
dc.titleAspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Bucur_Cotoros_ conf_aprilie_2012.pdf
Size:
313.08 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate