STANDARDUL INTERNAŢIONAL DE CONTABILITATE NR. 16 IMOBILIZĂRI CORPORALE ŞI APLICAREA SA ÎN PRACTICĂ
STUIDIU DE CAZ: ACHIZIŢIA DE IMOBILIZĂRI CORPORALE LA SC “COSMO PHARM” SA
INTERNATIONAL ACCOUNTING STANDARD No. 16 TANGIBLE ASSETS
AND ITS PRACTICAL IMPLEMENTATION
CASE STUDY. ACQUISITION OF TANGIBLE ASSETS AT SC “COSMO PHARM” SA
Author(s): I. Gabriel Năstase, Sorin Adrian Ciupitu, Alexandra Paula FrățilăSubject(s): Business Economy / Management, Fiscal Politics / Budgeting
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: enterprise; international standard; accounting; tangible assets;
Summary/Abstract: The objective of this Standard is to describe the accounting treatment for tangible assets. The main problem for the accounting of tangible assets it is identifying the moment of recognition of such assets, of the carrying amount and associated amortization.
Journal: Revista Univers Strategic
- Issue Year: VII/2016
- Issue No: 25
- Page Range: 140-156
- Page Count: 17
- Language: Romanian
