Gheorghe, Holt; Alexandru, Caruntu Genu - In: Annals - Economy Series 2 (2013) April, pp. 350-354
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...
