Search Results - NON-CURRENT RECORDS

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  1. 1

    The incidence of impairment of non-current assets in the face of the covid-19 crisis by Alan Simon Bravo, Verônica de Fátima Santana, Raquel Wille Sarquis

    Published in Revista Contabilidade & Finanças (2024-02-01)
    “…This research contributes to the academic and professional debate by confirming the correlation between this crisis and the impairments recorded in financial statements, studying their effects on the accounting of non-current assets and on the long-term returns of the companies and sectors analyzed.…”
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    Article
  2. 2

    Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies by Niculae Feleaga, Liliana Feleaga

    Published in Theoretical and Applied Economics (2006-06-01)
    “…The acquired goodwill is mentioned in the Balance Sheet, amongst non-current intangible asset items. The internally generated goodwill is not recognised within the Balance Sheet. …”
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    Approaches to and Methodological Basis of Accounting for Intangible Assets Generated in Cryptocurrency by Labunska Svitlana V., Serikova Tatiana M., Sobakar Marharyta V.

    Published in Problemi Ekonomiki (2021-06-01)
    “…The article aims at assessing cryptocurrency dynamics in global economy; studying the prospects and risks of its use in business activities; suggesting approaches to recognize, record and value cryptocurrency in the accounting system of domestic enterprises. …”
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    Article

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