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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/543
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dc.contributor.authorMihaila, Svetlana-
dc.contributor.authorBusuioc, Maria-
dc.date.accessioned2020-09-25T06:09:50Z-
dc.date.available2020-09-25T06:09:50Z-
dc.date.issued2019-03-15-
dc.identifier.isbn978-9975-75-950-2-
dc.identifier.uri${dspace.ui.url}/handle/1234567890/543-
dc.identifier.urihttp://irek.ase.md:80/xmlui/handle/1234567890/543-
dc.descriptionMIHAILA, Svetlana, BUSUIOC, Maria. Convergențe și divergențe privind deprecierea activelor conform IAS 36 și SNC. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 43-54. ISBN 978-9975-75-950-2.en_US
dc.description.abstractThe purpose of the present research is to highlight how the detection of the indices of eventual depreciation, the determination of the impairment losses according to the two standards, the accounting, the influence on the company's indicators, by using critical interpretation, analysis, and documentation. As a result, it has been identified with what additions comes the international standard IAS 36, what extent they resemble them, what difficulties the accountants encounter when referring to the depreciation of assets and why these should be taken into account. JEL: M40, M41, M43en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectimpairment of assetsen_US
dc.subjectsurplus from revaluationen_US
dc.subjectecarten_US
dc.subjectfair value less costs to sellen_US
dc.subjectadjusting the accounting valueen_US
dc.titleConvergențe și divergențe privind deprecierea activelor conform IAS 36 și SNCen_US
dc.typeArticleen_US
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