Unele aspecte privind fondul commercial

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/606

Title:	Unele aspecte privind fondul commercial
Authors:	Cîrdei, Tabita-Liliana Grosu, Veronica Mihaila, Svetlana
Keywords:	fond comercial activ intangibil tratament contabil recunoaștere evaluare
Issue Date:	Mar-2020
Publisher:	ASEM
Abstract:	Through this research, we aimed to identify solutions regarding the criteria for recognizing and evaluating the value of goodwill from an accounting perspective, criteria that are provided in OMFP 1802/2014; studying the conceptual issues relating to the accounting treatment applied to goodwill provided for in IAS 38 and the impairment test presented in IAS 36; the analysis of the impact that the application of the rules set out in IAS / IFRS has in determining goodwill belonging to an enterprise; analysis of the importance of the holding of goodwill by an enterprise and identification of the related reasons. JEL: M41
Description:	CÎRDEI, Tabita-Liliana, GROSU, Veronica, MIHAILA, Svetlana. Unele aspecte privind fondul commercial. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 154-164. ISBN 978-9975-75-981-6.
URI:	${dspace.ui.url}/handle/1234567890/606 http://irek.ase.md:80/xmlui/handle/1234567890/606
ISBN:	978-9975-75-981-6
Appears in Collections:	2.Articole

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