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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Bibliographic Details
Main Authors: Holt Gheorghe, Caruntu Genu Alexandru
Format: Article
Language:English
Published: Academica Brâncuşi 2013-04-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2013-02/54_Holt%20Caruntu.pdf