Aspecte aferente predării materialelor SNC „Imobilizări necorporale şi corporale”, „Deprecierea activelor” şi „Particularităţile contabilităţii în agricultură” şi „Investiţii imobiliare”

Abstract

In this article are mentioned the criteria according to which should be defined national accounting standards’ materials, which must be delivered to the first cycle - License and to the second cycle - Master. According to these criteria is prepared a list of questions that include these materials for both cycles on NAS “Tangible and intangible assets”, ”Estate investments”, “Impairment of Assets” and “Accounting peculiarities in agriculture“.