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https://irek.ase.md:443/xmlui/handle/1234567890/606Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Cîrdei, Tabita-Liliana | - |
| dc.contributor.author | Grosu, Veronica | - |
| dc.contributor.author | Mihaila, Svetlana | - |
| dc.date.accessioned | 2020-09-30T10:03:01Z | - |
| dc.date.available | 2020-09-30T10:03:01Z | - |
| dc.date.issued | 2020-03 | - |
| dc.identifier.isbn | 978-9975-75-981-6 | - |
| dc.identifier.uri | ${dspace.ui.url}/handle/1234567890/606 | - |
| dc.identifier.uri | http://irek.ase.md:80/xmlui/handle/1234567890/606 | - |
| dc.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. | en_US |
| dc.description.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 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | fond comercial | en_US |
| dc.subject | activ intangibil | en_US |
| dc.subject | tratament contabil | en_US |
| dc.subject | recunoaștere | en_US |
| dc.subject | evaluare | en_US |
| dc.title | Unele aspecte privind fondul commercial | en_US |
| dc.type | Article | en_US |
| Appears in Collections: | 2.Articole | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Cirdei_T-L_Grosu_V_Mihaila_S_ conf_12.03.20.pdf | 762.16 kB | Adobe PDF |  View/Open |
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