dc.contributor.author | Nederiţa, Alexandru | |
dc.contributor.author | Popovici, Angela | |
dc.date.accessioned | 2020-02-21T12:29:43Z | |
dc.date.available | 2020-02-21T12:29:43Z | |
dc.date.issued | 2019-09 | |
dc.identifier.isbn | 978-9975-75-968-7 | |
dc.identifier.uri | http://irek.ase.md:80/xmlui/handle/1234567890/138 | |
dc.description | NEDERIŢA, Alexandru, POPOVICI, Angela. Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 531-539. ISBN 978-9975-75-968-7. | en_US |
dc.description.abstract | Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows: description of the specifics of intangible assets book entry operations; identification of costs not included into the book value of intangible assets; practical application of the revaluation model; structuring a new composition of tangible and intangible assets; explaining accounting rules for investment properties; establishing a range of information concerning the assets due to be mirrored in the financial statements. These aspects are stemming from the Directive 2013/34/UE and shall become effective as of 1 January 2020. JEL: M-41. | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | intangible assets | en_US |
dc.subject | property | en_US |
dc.subject | equipment | en_US |
dc.subject | revaluation | en_US |
dc.subject | investment property | en_US |
dc.subject | goodwill | en_US |
dc.title | Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale | en_US |
dc.type | Article | en_US |