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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 |
Files in This Item:
File | Description | Size | Format | |
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Cirdei_T-L_Grosu_V_Mihaila_S_ conf_12.03.20.pdf | 762.16 kB | Adobe PDF | View/Open |
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