Aprecieri comparative privind deprecierea activelor imobilizate conform reglementărilor contabile naţionale şi internaționale

Abstract

In is article are presented the similarities and the differences between the rules concerning the impairement of assets, that are stipulated in national and international accounting standarts. In particular, in this research are examined the issues concerning the terminology used to define the impairement of assets, the requirements for identifying an asset that may be impaired and the phases of impairment test.