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Accounting treatments for the valuation of tangible fixed assets

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dc.contributor.author Mihalciuc, Camelia
dc.contributor.author Cosmulese, Cristina Gabriela
dc.contributor.author Popadiuc, Ionela
dc.contributor.author Neagu, Iulia
dc.date.accessioned 2020-09-11T08:27:18Z
dc.date.available 2020-09-11T08:27:18Z
dc.date.issued 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/432
dc.description MIHALCIUC, Camelia, COSMULESE, Cristina Gabriela, POPADIUC, Ionela, NEAGU, Iulia. Accounting treatments for the valuation of tangible fixed assets. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 99-110. ISBN 978-9975-75-895-6. en_US
dc.description.abstract In order to be recorded in the current accounting and recognized in the annual financial statements, an immobilized asset, like any other asset of an entity, must be valued, determining through this process the values at which patrimonial asset structures will be recognized in the annual financial statements, assuming the choice of a particular assessment base. The evaluation is made taking into account the general evaluation rules, but also the main moments when this occurs. The valuation of fixed assets is intended: the initial valuation refers to the valuation at the entrance to the economic entity and is based on the cost, calculated on the basis of the supporting documents, the cost which acquires the status of entry value, as well as the subsequent assessment, which includes: post-expense, inventory valuation in the balance sheet, revaluation, and assessment at the exit from the entity. JEL: M 41 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject fixed assets en_US
dc.subject annual financial statements en_US
dc.subject initial valuation en_US
dc.subject subsequent assessment en_US
dc.title Accounting treatments for the valuation of tangible fixed assets en_US
dc.type Article en_US


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