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<creators>
<creator>
<creatorName>Bucur, V.</creatorName>
<affiliation>Academia de Studii Economice din Moldova, Moldova, Republica</affiliation>
</creator>
<creator>
<creatorName>Ioniţă, V.</creatorName>
<affiliation>Universitatea Agrară de Stat din Moldova, Moldova, Republica</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ro'>Cu privire la contabilitatea pierderilor din deprecierea activelor</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2014</publicationYear>
<relatedIdentifier relatedIdentifierType='ISSN' relationType='IsPartOf'>1857-1433</relatedIdentifier>
<subjects>
<subject>depreciere</subject>
<subject>pierdere din depreciere</subject>
<subject>surplus din reevaluare</subject>
<subject>provizion pentru acoperirea
pierderilor din depreciere</subject>
<subject>grup de active</subject>
<subject>unitate generatoare de trezorerie</subject>
</subjects>
<dates>
<date dateType='Issued'>2014-11-03</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Journal article</resourceType>
<descriptions>
<description xml:lang='en' descriptionType='Abstract'>In the article is exposed the method of accounting the losses, resulted out of the depreciation of
the assets, which are included in the IAS 36 “Depreciation of Assets” and SNC “Depreciation of Assets”. Such
losses are organized, depending on: asset further evaluation method, possibility of determining the recoverable
amount for an individual asset, the existence of goodwill, the existence of a related provision accounting method
for differences, resulted out of assets revaluation.</description>
</descriptions>
<formats>
<format>application/pdf</format>
</formats>
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