Aspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix

Bucur, Vasile; Cotoros, Inga

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dc.contributor.author	Bucur, Vasile
dc.contributor.author	Cotoros, Inga
dc.date.accessioned	2021-11-03T13:03:50Z
dc.date.available	2021-11-03T13:03:50Z
dc.date.issued	2012-04
dc.identifier.isbn	978-9975-75-619-8
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/210
dc.description	BUCUR, Vasile, COTOROS, Inga. Aspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 37-43. ISBN 978-9975-75-619-8.	en_US
dc.description.abstract	In this article it is approached the method of replacement cost accounting of some compounds of one fixed asset: determination of fixed assets for which it is possible to separate some compounds as assets; objectification the problem of capitalization/ non-capitalization of replacement costs, where an entity register or does not register some compounds of one fxed asset as separate assets at initial recognition. It is exposed the method for determining the cost of entry and the method of acounting of replacement costs of one compond not registered at initial recognition as asset which was recognized afterwards, at the moment of replacement with the other. It is mentioned the lack of economic argumentation in order to capitalize the costs during technical inspection. CZU: 657.471.13(478).	en_US
dc.language.iso	other	en_US
dc.subject	active pe termen lung	en_US
dc.subject	contabilitatea mijloacelor fixe	en_US
dc.subject	mijloace fixe	en_US
dc.subject	Standarde Internaţionale de Raportare Financiară	en_US
dc.title	Aspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix	en_US
dc.type	Article	en_US