| Articolul precedent |
| Articolul urmator |
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 SM ISO690:2012APOSTU, Andrei. Accounting and tax issues regarding impairment losses on fixed assets. In: Simpozion ştiinţific al tinerilor cercetători , Ed. 14, 22-23 aprilie 2016, Chişinău. Chişinău Republica Moldova: Editorial-Publishing Department of ASEM, 2016, Ediţia 14, Vol.1, pp. 80-85. ISBN 978-9975-75-823-9. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion ştiinţific al tinerilor cercetători Ediţia 14, Vol.1, 2016 |
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Simpozionul "Simpozion ştiinţific al tinerilor cercetători" 14, Chişinău, Moldova, 22-23 aprilie 2016 | ||||||
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| Pag. 80-85 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
Our demarche is focused on understanding the accounting regulation process in the Republic of Moldova in order to accord them with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the fiscal and accounting solutions adopted in the Republic of Moldova concerning the depreciation of assets. |
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| Cuvinte-cheie impairment loss, reversal of impairment loss, deductions, carrying amount, fair value less costs to sell, adjusted cost |
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