IREK – AESM: Institutional Repository of Economic Knowledge
Deprecierea stocurilor: aspecte contabile și fiscale
- DSpace Home
- →
- Facultatea Contabilitate
- →
- 2.Articole
- →
- View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.
| dc.contributor.author | Lavric, Marius
|
|
| dc.date.accessioned | 2024-09-13T12:12:08Z | |
| dc.date.available | 2024-09-13T12:12:08Z | |
| dc.date.issued | 2024-03 | |
| dc.identifier.isbn | 978-9975-167-63-5 (PDF). | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3589 | |
| dc.description | LAVRIC, Marius. Deprecierea stocurilor: aspecte contabile și fiscale = Depreciation of Inventories: Accounting and tax Aspects. Coord. șt. Angela POPOVICI. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 295-297. ISBN 978-9975-167-63-5 (PDF). | en_US |
| dc.description.abstract | Although significant inventory depreciation is not a frequent problem for most entities, a correct approach is important in situations where it occurs. Knowing how to account for depreciation and its tax impact is essential for effective inventory management and compliance with legislation. This article explains how to account for established impairments, what the tax implications are and how to improve the accounting treatment. CZU: 657.372.3(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.74 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | accounting | en_US |
| dc.subject | stock | en_US |
| dc.subject | net realizable value | en_US |
| dc.subject | depreciation | en_US |
| dc.subject | taxation | en_US |
| dc.title | Deprecierea stocurilor: aspecte contabile și fiscale | en_US |
| dc.title.alternative | Depreciation of Inventories: Accounting and tax Aspects | en_US |
| dc.type | Article | en_US |
