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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/3589
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dc.contributor.authorLavric, Marius-
dc.date.accessioned2024-09-13T12:12:08Z-
dc.date.available2024-09-13T12:12:08Z-
dc.date.issued2024-03-
dc.identifier.isbn978-9975-167-63-5 (PDF).-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/3589-
dc.descriptionLAVRIC, Marius. Deprecierea stocurilor: aspecte contabile și fiscale = Depreciation of Inventories: Accounting and tax Aspects. Coord. șt. Angela POPOVICI. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 295-297. ISBN 978-9975-167-63-5 (PDF).en_US
dc.description.abstractAlthough significant inventory depreciation is not a frequent problem for most entities, a correct approach is important in situations where it occurs. Knowing how to account for depreciation and its tax impact is essential for effective inventory management and compliance with legislation. This article explains how to account for established impairments, what the tax implications are and how to improve the accounting treatment. CZU: 657.372.3(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.74en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectaccountingen_US
dc.subjectstocken_US
dc.subjectnet realizable valueen_US
dc.subjectdepreciationen_US
dc.subjecttaxationen_US
dc.titleDeprecierea stocurilor: aspecte contabile și fiscaleen_US
dc.title.alternativeDepreciation of Inventories: Accounting and tax Aspectsen_US
dc.typeArticleen_US
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