ACCOUNTING POLICIES ON FINANCIAL REPORTING OF NON-CURRENT ASSETS HELD FOR SALE

Authors

  • LILIA GRIGOROI
  • LILIANA LAZARI

Keywords:

held for sale, high probability, sales plan, disposal group, fair value, book value

Abstract

In this article the author intends to present, through a more analytical approach, and bring up for discussions the concerns regarding the recognition, measurement, derecognition and reporting in the financial statements of fixed assets held with the purpose of sale

Author Biographies

LILIA GRIGOROI

PhD

LILIANA LAZARI

PhD

Downloads

Published

2014-12-31

How to Cite

GRIGOROI, L., & LAZARI, L. (2014). ACCOUNTING POLICIES ON FINANCIAL REPORTING OF NON-CURRENT ASSETS HELD FOR SALE. Business and Legislation, 7(5), 49–55. Retrieved from https://ojs.b-k.ge/index.php/bk/article/view/162

Issue

Vol. 7 No. 5 (2014): Business and Legislation

Section

Articles