期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
卷号：2
出版社：Academica Brâncuşi
摘要：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.
