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Puncte de vedere privind tratamentele contabile aferente imobilizărilor necorporale

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dc.contributor.author Cioban, Alexandra
dc.date.accessioned 2021-12-07T09:36:47Z
dc.date.available 2021-12-07T09:36:47Z
dc.date.issued 2021-04
dc.identifier.isbn 978-9975-155-42-7
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/1480
dc.description CIOBAN, Alexandra. Puncte de vedere privind tratamentele contabile aferente imobilizărilor necorporale = Points of view on accounting treatments regardin intangible fixed assets. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 163-166. ISBN 978-9975-155-42-7. en_US
dc.description.abstract The aim of our work is focused on the analysis of the possible treatment related to intangible assets, especially on the development of an example of application of these treatments on certain categories of intangible assets, given the particularities and unique situations that arise with the recognition, measurement and presentation in financial statemem of these resources. We consider that these examples of application of accounting policies are useful both for practitioners, but especially for students and masters of economics programs. JEL: M41. en_US
dc.language.iso other en_US
dc.publisher Academy of Economic Studies of Moldova en_US
dc.subject intangible assets en_US
dc.subject accounting treatment en_US
dc.subject National and European accounting regulations en_US
dc.title Puncte de vedere privind tratamentele contabile aferente imobilizărilor necorporale en_US
dc.title.alternative Points of view on accounting treatments regardin intangible fixed assets en_US
dc.type Article en_US


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