| Articolul precedent |
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 1626 338 |
| Ultima descărcare din IBN: 2024-06-13 15:09 |
 SM ISO690:2012NEDERIŢA, Alexandru. Reevaluarea imobilizărilor corporale: tratamente şi opţiuni contabile. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.4, pp. 98-102. ISBN 978-9975-75-834-5. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic Vol.4, 2016 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | ||||||
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| JEL: M-41 | ||||||
| Pag. 98-102 | ||||||
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| Rezumat | ||||||
Revaluation represents a further evaluation model of tangible assets. According to national accounting regulations, this model can be applied by local entities on a voluntary basis, under accounting policies. The revaluation of tangible assets brings in multiple accounting problems, main ones concerning: -the manner and frequency of tangible assets revaluation; -selecting the base for determining the fair value of revaluated tangible assets; -reflection of revaluation differences in chart of accounts; -revaluation surplus settlement; -tax effects of the intangible assets revaluation. The article provides recommendation regarding problem solving of the above mentioned problems in accordance with international accounting standards and practices. |
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| Cuvinte-cheie reevaluare, valoare contabilă, amortizare, cost de intrare, valoare justă, surplus de reevaluare, reducere de evaluare |
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Cerif XML Export
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