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DC Field | Value | Language |
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dc.contributor.author | Frunze, Rodica | - |
dc.date.accessioned | 2021-12-30T07:31:38Z | - |
dc.date.available | 2021-12-30T07:31:38Z | - |
dc.date.issued | 2014-04 | - |
dc.identifier.isbn | 978-9975-75-710-2 | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/1737 | - |
dc.description | FRUNZE, Rodica. Conceptul de depreciere în evaluare și tipurile sau cauzele deprecierii. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 231-234. ISBN 978-9975-75-710-2. | en_US |
dc.description.abstract | Previously was specified that the concept of depreciation accounting is different loyal to the concept of depreciation valuation discipline. Grant defines “depreciation of evaluation” as a “difference in value of an oldest existing property and a new hypothetical property, taken as a standard of comparison”. He goes on explaining that “the impairment evaluation should quantify a inferiority of the value”. Those three types or recognized causes, traditionally of depreciation, are physical wear, functional depreciation and economic depreciation. | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | evaluarea deprecierii | en_US |
dc.subject | amortizare | en_US |
dc.title | Conceptul de depreciere în evaluare și tipurile sau cauzele deprecierii | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Rodica FRUNZE_conf_Dep_Contabilitate_aprilie_2014.pdf | 338.25 kB | Adobe PDF | ![]() View/Open |
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