Browsing by Subject "tangible assets"

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Assessment of tangible assets accounting in the public sector of the Republic of Moldova in accordance with International Standards

Railean, Tatiana; Grigoroi, Lilia (ASEM, 2021-08-27)

Currently, the tangible assets accounting is one of the most actual issues for public sector entities in both in accordance with Moldovan and International Public Sector Accounting Standards (IPSAS). The research metodology ...
Particularitățile testării controlului intern în cadrul auditului imobilizărilor corporale

Lupu, Mihaela (SEP ASEM, 2025)

Tangible assets represent assets that are held by a company to be used for more than one year in order to obtain economic benefits. The tangible assets are the core assets of many economic entities. At the same time, these ...

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