Addressing the depreciation of fixed assets in accordance with national and international regulations

Bajan, Maia; Brighidin, Irina

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2244

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DC Field	Value	Language
dc.contributor.author	Bajan, Maia	-
dc.contributor.author	Brighidin, Irina	-
dc.date.accessioned	2022-09-07T06:49:57Z	-
dc.date.available	2022-09-07T06:49:57Z	-
dc.date.issued	2022-03	-
dc.identifier.isbn	978-9975-155-87-8 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2244	-
dc.description	BAJAN, Maia, BRIGHIDIN, Irina. Addressing the depreciation of fixed assets in accordance with national and international regulations = Abordarea deprecierii mijloacelor fixe conform reglementărilor naționale și internaționale. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 306-309. ISBN 978-9975-155-87-8 (PDF).	en_US
dc.description.abstract	The aim of this paper is to highlight the convergences and divergences of depreciation of fixed assets at the national and international levels according to IAS 36. The topicality of the topic is that the performance of an organization is closely related to the sustainability and profitability of fixed assets. The analysis of specialized websites (Google Scholar, VOSviewer) was used as research methods. At the same time I used the analytical method, the comparison method, the induction and deduction method. As a result, we have emphasized the close link between the depreciation of fixed assets at national and international level. CZU: 657.42; JEL: M41; DOI 10.5281/zenodo.6720244	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	depreciation of fixed assets	en_US
dc.subject	book value	en_US
dc.subject	fair value less costs to sell	en_US
dc.subject	recoverable amount	en_US
dc.subject	value in use	en_US
dc.title	Addressing the depreciation of fixed assets in accordance with national and international regulations	en_US
dc.title.alternative	Abordarea deprecierii mijloacelor fixe conform reglementărilor naționale și internaționale	en_US
dc.type	Article	en_US
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