Articolul precedent |
Articolul urmator |
623 39 |
Ultima descărcare din IBN: 2024-03-18 12:08 |
SM ISO690:2012 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 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" 21, Chişinău, Moldova, 27-28 septembrie 2019 | |||||
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JEL: M-41 | |||||
Pag. 515-523 | |||||
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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. |
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Cuvinte-cheie intangible assets, property, Equipment, revaluation, investment property, Goodwill |
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