Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Ţăran, Simona; Daneliuc, Raluca Ionela
(ASEM, 2017-11)
A non-current asset, like any other asset of an economic entity, must be valued to be recorded in the current accounting and, respectively, for recognition in the annual financial statements. Thus, the valuation determines ...