Unele aspecte privind fondul commercial

Cîrdei, Tabita-Liliana; Grosu, Veronica; Mihaila, Svetlana

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dc.contributor.author	Cîrdei, Tabita-Liliana
dc.contributor.author	Grosu, Veronica
dc.contributor.author	Mihaila, Svetlana
dc.date.accessioned	2020-09-30T10:03:01Z
dc.date.available	2020-09-30T10:03:01Z
dc.date.issued	2020-03
dc.identifier.isbn	978-9975-75-981-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/606
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/606
dc.description	CÎRDEI, Tabita-Liliana, GROSU, Veronica, MIHAILA, Svetlana. Unele aspecte privind fondul commercial. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 154-164. ISBN 978-9975-75-981-6.	en_US
dc.description.abstract	Through this research, we aimed to identify solutions regarding the criteria for recognizing and evaluating the value of goodwill from an accounting perspective, criteria that are provided in OMFP 1802/2014; studying the conceptual issues relating to the accounting treatment applied to goodwill provided for in IAS 38 and the impairment test presented in IAS 36; the analysis of the impact that the application of the rules set out in IAS / IFRS has in determining goodwill belonging to an enterprise; analysis of the importance of the holding of goodwill by an enterprise and identification of the related reasons. JEL: M41	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	fond comercial	en_US
dc.subject	activ intangibil	en_US
dc.subject	tratament contabil	en_US
dc.subject	recunoaștere	en_US
dc.subject	evaluare	en_US
dc.title	Unele aspecte privind fondul commercial	en_US
dc.type	Article	en_US