Articolul precedent |
Articolul urmator |
765 14 |
Ultima descărcare din IBN: 2023-06-03 14:38 |
Căutarea după subiecte similare conform CZU |
657.421.1+657.421.3 (1) |
Contabilitate (942) |
SM ISO690:2012 APOSTU, Andrei. Concerns Regarding the Calculation of Amortization of Intangible Assets and Depreciation of Tangible Assets. In: Simpozion ştiinţific al tinerilor cercetători, Ed. 15, 28-29 aprilie 2017, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2017, Ediția.15, Vol.1, pp. 46-48. |
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Simpozion ştiinţific al tinerilor cercetători Ediția.15, Vol.1, 2017 |
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Simpozionul "Simpozion ştiinţific al tinerilor cercetători" 15, Chișinău, Moldova, 28-29 aprilie 2017 | ||||||
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CZU: 657.421.1+657.421.3 | ||||||
Pag. 46-48 | ||||||
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Rezumat | ||||||
This article examines aspects concerning the calculation of amortization of intangible assets and depreciation of tangible assets for accounting and fiscal purposes in terms of the new national accounting and fiscal regulations which became effective on January 1, 2014, compared to the international ones and those, which were valid until this date. |
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Cuvinte-cheie amortization/depreciation, tangible and intangible assets, methods of amortization/ depreciation calculation, wear for fiscal purposes |
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