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https://irek.ase.md:443/xmlui/handle/1234567890/138
Title: | Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale |
Authors: | Nederiţa, Alexandru Popovici, Angela |
Keywords: | intangible assets property equipment revaluation investment property goodwill |
Issue Date: | Sep-2019 |
Publisher: | ASEM |
Abstract: | Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows: description of the specifics of intangible assets book entry operations; identification of costs not included into the book value of intangible assets; practical application of the revaluation model; structuring a new composition of tangible and intangible assets; explaining accounting rules for investment properties; establishing a range of information concerning the assets due to be mirrored in the financial statements. These aspects are stemming from the Directive 2013/34/UE and shall become effective as of 1 January 2020. JEL: M-41. |
Description: | NEDERIŢA, Alexandru, POPOVICI, Angela. Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 531-539. ISBN 978-9975-75-968-7. |
URI: | http://irek.ase.md:80/xmlui/handle/1234567890/138 |
ISBN: | 978-9975-75-968-7 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Nederita-A_Popovici-A_conf_09.19_teze.pdf | 513.29 kB | Adobe PDF | View/Open |
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