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

dc.contributor.author	Apostu, Andrei
dc.date.accessioned	2021-12-30T07:12:48Z
dc.date.available	2021-12-30T07:12:48Z
dc.date.issued	2014-04
dc.identifier.isbn	978-9975-75-710-2
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1732
dc.description	APOSTU, 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.	en_US
dc.description.abstract	In 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.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	deprecierea activelor imobilizate	en_US
dc.subject	IAS 36	en_US
dc.subject	Standarde Naţionale de Contabilitate	en_US
dc.title	Aprecieri comparative privind deprecierea activelor imobilizate conform reglementărilor contabile naţionale şi internaționale	en_US
dc.type	Article	en_US