THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA
The main characteristics of the assets are the incorporated economic benefits, the way in which these may enter in the patrimony and the derivation of the assets from previous events or transactions. In 1998 IASC Council approved the IAS – 36 percept, “the Impairment of assets”, that imposes the est...
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Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2013-02/54_Holt%20Caruntu.pdf |
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doaj-fa53e4d3c0874e90ad3b38861cd3945c2020-11-25T01:03:47ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie 1844-70072013-04-0122350354THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA Holt GheorgheCaruntu Genu AlexandruThe main characteristics of the assets are the incorporated economic benefits, the way in which these may enter in the patrimony and the derivation of the assets from previous events or transactions. In 1998 IASC Council approved the IAS – 36 percept, “the Impairment of assets”, that imposes the estimation and accounting of the loss of value for an asset, when the recoverable amount of this is inferior to its book value. The objective of this standard is to set the proceedings, which an enterprise applies in order to assure that its assets are accounting to a less or equal value with their recoverable value. http://www.utgjiu.ro/revista/ec/pdf/2013-02/54_Holt%20Caruntu.pdfvaluelossesassetstreasury cash flowscession |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Holt Gheorghe Caruntu Genu Alexandru |
spellingShingle |
Holt Gheorghe Caruntu Genu Alexandru THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie value losses assets treasury cash flows cession |
author_facet |
Holt Gheorghe Caruntu Genu Alexandru |
author_sort |
Holt Gheorghe |
title |
THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA |
title_short |
THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA |
title_full |
THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA |
title_fullStr |
THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA |
title_full_unstemmed |
THEORETICAL AND PRACTICAL ASPECTS REGARDING THE IAS-36 APPLICATION TO “THE IMPAIRMENT OF ASSETS” TO C.E. OLTENIA |
title_sort |
theoretical and practical aspects regarding the ias-36 application to “the impairment of assets” to c.e. oltenia |
publisher |
Academica Brâncuşi |
series |
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
issn |
1844-7007 |
publishDate |
2013-04-01 |
description |
The main characteristics of the assets are the incorporated economic benefits, the way in which these may enter in the patrimony and the derivation of the assets from previous events or transactions. In 1998 IASC Council approved the IAS – 36 percept, “the Impairment of assets”, that imposes the estimation and accounting of the loss of value for an asset, when the recoverable amount of this is inferior to its book value. The objective of this standard is to set the proceedings, which an enterprise applies in order to assure that its assets are accounting to a less or equal value with their recoverable value. |
topic |
value losses assets treasury cash flows cession |
url |
http://www.utgjiu.ro/revista/ec/pdf/2013-02/54_Holt%20Caruntu.pdf |
work_keys_str_mv |
AT holtgheorghe theoreticalandpracticalaspectsregardingtheias36applicationtotheimpairmentofassetstoceoltenia AT caruntugenualexandru theoreticalandpracticalaspectsregardingtheias36applicationtotheimpairmentofassetstoceoltenia |
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