Concerns Regarding the Calculation of Amortization of Intangible Assets and Depreciation of Tangible Assets
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657.421.1+657.421.3 (1)
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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
Simpozionul "Simpozion ştiinţific al tinerilor cercetători"
15, Chișinău, Moldova, 28-29 aprilie 2017

Concerns Regarding the Calculation of Amortization of Intangible Assets and Depreciation of Tangible Assets

CZU: 657.421.1+657.421.3

Pag. 46-48

Apostu Andrei
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 16 ianuarie 2018


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.

Cuvinte-cheie
amortization/depreciation, tangible and intangible assets, methods of amortization/ depreciation calculation, wear for fiscal purposes