Since 2014
Accounting Practices Regarding the Non-Current Assets Held for Sale
Studies and Scientific Researchs. Economics Edition
View Archive Info| Field | Value | |
| Title |
Accounting Practices Regarding the Non-Current Assets Held for Sale
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| Creator |
Manea, Marinela
Stefan, Veronica |
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| Subject |
Assets available for sale; Fair value; Afferent costs to the sale; Loss from depreciation
M41 |
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| Description |
Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition) in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”.
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| Publisher |
Vasile Alecsandri University of Bacau
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| Contributor |
—
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| Date |
2010-12-15
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.sceco.ub.ro/index.php/SCECO/article/view/69
10.29358/sceco.v0i15.69 |
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| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 15 (2010)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 15 (2010) 2344-1321 2066-561X |
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| Language |
eng
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| Relation |
http://www.sceco.ub.ro/index.php/SCECO/article/view/69/69
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