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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2013-04-01
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| 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 |