ДОЛГОСРОЧНЫЕ АКТИВЫ, ПРЕДНАЗНАЧЕННЫЕ ДЛЯ ПРОДАЖИ: СОСТАВ, ПРИЗНАНИЕ И ОЦЕНКА

• Main Author: Наталья ДРАГОМИР
• Format: Article
• Language: English
• Published: Moldova State University 2016-12-01
• Series: Studia Universitatis Moldaviae: Stiinte Exacte si Economice
• Subjects: non-current assets, current assets, current liabilities, sales, sales plan, held for sale, reasonable selling price, fair value, the carrying value, acquisition costs, selling costs.
• Online Access: http://ojs.studiamsu.eu/index.php/exact-economic/article/view/504

<p>В статье анализируется состав долгосрочных активов, предназначенных для продажи, рассмотрен порядок их признания и оценки, а также предложены счета для организации бух­гал­терского учета этих элементов финансо­вых отчетов в соответствии с требованиями МСФО (IFRS) 5.</p><p><strong>ACTIVELE PE TERMEN LUNG DESTINATE VÂNZĂRII: COMPONENŢĂ, </strong><strong>RECUNOAŞTERE ŞI EVALUARE</strong></p><p>În articol este analizată componenţa activelor pe termen lung destinate vân­ză­rii, este abordată procedura de recunoaştere şi evaluare a lor, propuse conturi pentru organiza­rea evidenţei contabile a acestor elemente ale dărilor de seamă financiare în conformitate cu IFRS (IFRS) 5.</p><p><strong>NON-CURRENT ASSETS HELD FOR SALE: </strong><strong>COMPOSITION, RECOGNITION AND MEASUREMENT</strong></p><p> </p><p>This article analyzes the composition of long-term assets, held for sale, and considers the pro­cedure of their recognition and measurement. Additionally, this article proposes a set of accounts for the accounting organization of these elements of the financial statements in accordance with IFRS 5.</p>