New aspects related to the accounting treatment of tangible and intangible assets
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2024-03-18 12:08
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NEDERIŢA, Alexandru. New aspects related to the accounting treatment of tangible and intangible assets. In: Competitivitatea şi inovarea în economia cunoaşterii, Ed. 21, 27-28 septembrie 2019, Chişinău. Chişinău Republica Moldova: Centrul Editorial-Poligrafic al ASEM, 2019, Ediţia a 21-a , pp. 515-523. ISBN 978-9975-75-968-7.
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Competitivitatea şi inovarea în economia cunoaşterii
Ediţia a 21-a , 2019
Conferința "Competitivitate şi inovare în economia cunoaşterii"
21, Chişinău, Moldova, 27-28 septembrie 2019

New aspects related to the accounting treatment of tangible and intangible assets

Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale

JEL: M-41

Pag. 515-523

Nederiţa Alexandru
 
Academia de Studii Economice din Moldova
 
Disponibil în IBN: 29 ianuarie 2020


Rezumat

Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows:   description of the specifics of intangible assets book entry operations;  identification of costs not included into the book value of intangible assets;  practical application of the revaluation model;  structuring a new composition of tangible and intangible assets;  explaining accounting rules for investment properties;  establishing a range of information concerning the assets due to be mirrored in the financial statements. These aspects are stemming from the Directive 2013/34/UE and shall become effective as of 1 January 2020.  

Cuvinte-cheie
intangible assets, property, Equipment, revaluation, investment property, Goodwill