Abstract:
The purpose of the present research is to highlight how the detection of the indices of eventual depreciation, the determination of the impairment losses according to the two standards, the accounting, the influence on the company's indicators, by using critical interpretation, analysis, and documentation.
As a result, it has been identified with what additions comes the international standard IAS 36, what extent they resemble them, what difficulties the accountants encounter when referring to the depreciation of assets and why these should be taken into account. JEL: M40, M41, M43
Description:
MIHAILA, Svetlana, BUSUIOC, Maria. Convergențe și divergențe privind deprecierea activelor conform IAS 36 și SNC. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 43-54. ISBN 978-9975-75-950-2.
