SOME PROBLEMS OF ACCOUNTING FOR DE-RECOGNITION OF TANGIBLE ASSETS

SOME PROBLEMS OF ACCOUNTING FOR DE-RECOGNITION OF TANGIBLE ASSETS

De-recognition is the last step in the life cycle of any tangible asset. Tangible assets are derecognized on their exit. The National and International Accounting Standards do not fully describe the ways in which property is disposed of, so practitioners have to investigate the opinions of nati...

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Bibliographic Details
Main Author: Mihai POPOVICI
Format: Article
Language:English
Published: Academy of the Economic Studies of Moldova 2017-04-01
Series:Economica
Subjects:
de-recognition
tangible assets
exit
donation
transfer
disposal
exit costs
Online Access:http://irek.ase.md/xmlui/bitstream/handle/123456789/444/Popovici-M_Economica%20nr_4%20decembrie%202017.pdf?sequence=1&isAllowed=y

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http://irek.ase.md/xmlui/bitstream/handle/123456789/444/Popovici-M_Economica%20nr_4%20decembrie%202017.pdf?sequence=1&isAllowed=y

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