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SM ISO690:2012 MIHALACHI, Angela. Imobilizări necorporale la rezidenţii Zonelor Economice Libere - aspecte de evaluare. In: Contabilitatea: , auditul și analiza economică între conformitate, schimbare și performanță, 2 aprilie 2015, Chişinău. Chișinău, Republica Moldova: Academia de Studii Economice a Moldovei, 2015, pp. 208-210. ISBN 978-9975-75-755-3. |
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Contabilitatea 2015 | |||||
Conferința "Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță" Chişinău, Moldova, 2 aprilie 2015 | |||||
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Pag. 208-210 | |||||
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This article includes aspects of initial and revalued measurement of some intangible assets that are specific for Free Economic Zones (FEZ) of Moldova. Acquisition of intangible assets such specific for FEZ residents should be one of the main purposes of buying some residents, because they, although considered "non-value" give them added value and mostly can not be used independently on the market. The value assigned to a company-resident of FEZ is based on a fundamental vision or ability to generate revenue for the owners. In this context is discussed into question the appropriateness evaluation of intangible assets, taking in attention some discrepancies that occur with the use of traditional methods of accounting. |
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