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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1645
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dc.contributor.authorBucur, Vasile-
dc.contributor.authorIoniță, Nadejda-
dc.date.accessioned2021-12-22T08:09:10Z-
dc.date.available2021-12-22T08:09:10Z-
dc.date.issued2013-04-
dc.identifier.isbn978-9975-4242-7-1-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/1645-
dc.descriptionBUCUR, Vasile, IONIŢĂ, Nadejda. Cu privire la identificarea şi testarea activelor la depreciere. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 81-85. ISBN 978-9975-4242-7-1.en_US
dc.description.abstractL'article presente une analyse de la methode de tester les actifs a la depreciation, basee sur les dispositions d'IAS-36 "Depreciation des actifs". Apres examen critique de ladite methode, est argumentee la necessite d'appliquer, lors du test, non pas la valeur effective moins les couts de vente de l'actif en question et la valeur d'utilisation de celui-ci, mais plutot la valeur de substitution de l'actif.en_US
dc.language.isootheren_US
dc.publisherTipografia "CRIO"en_US
dc.subjectidentificarea activeloren_US
dc.subjecttestarea activeloren_US
dc.subjectStandardele Internaţionale de Raportare Financiarăen_US
dc.subjectdeprecierea activeloren_US
dc.titleCu privire la identificarea şi testarea activelor la depreciereen_US
dc.typeArticleen_US
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