Convergențe și divergențe privind deprecierea activelor conform IAS 36 și SNC

Mihaila, Svetlana; Busuioc, Maria

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dc.contributor.author	Mihaila, Svetlana
dc.contributor.author	Busuioc, Maria
dc.date.accessioned	2020-09-25T06:09:50Z
dc.date.available	2020-09-25T06:09:50Z
dc.date.issued	2019-03-15
dc.identifier.isbn	978-9975-75-950-2
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/543
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/543
dc.description	MIHAILA, Svetlana, BUSUIOC, Maria. Convergențe și divergențe privind deprecierea activelor conform IAS 36 și SNC. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 43-54. ISBN 978-9975-75-950-2.	en_US
dc.description.abstract	The purpose of the present research is to highlight how the detection of the indices of eventual depreciation, the determination of the impairment losses according to the two standards, the accounting, the influence on the company's indicators, by using critical interpretation, analysis, and documentation. As a result, it has been identified with what additions comes the international standard IAS 36, what extent they resemble them, what difficulties the accountants encounter when referring to the depreciation of assets and why these should be taken into account. JEL: M40, M41, M43	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	impairment of assets	en_US
dc.subject	surplus from revaluation	en_US
dc.subject	ecart	en_US
dc.subject	fair value less costs to sell	en_US
dc.subject	adjusting the accounting value	en_US
dc.title	Convergențe și divergențe privind deprecierea activelor conform IAS 36 și SNC	en_US
dc.type	Article	en_US