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La comptabilité des actifs ou des immobilisations non courants et disponibles pour vente

Author

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  • Lucian-Dorel ILINCUTA

    (Université SPIRU HARET Bucharest, Romania)

Abstract

IFRS 5 Actifs non courants destinés à être vendus et activités abandonnées prévoie qu’une entité cataloguera un actif immobilisé (ou groupe d’actifs destinés à la cession) comme destiné à être vendu, si sa valeur comptable est récupérée premièrement par une opération de vente et non pas par son utilisation continue. Les règlements comptables de Roumanie prévoient le transfert des actifs immobilisés destinés à être vendus aux stocks.

Suggested Citation

  • Lucian-Dorel ILINCUTA, 2010. "La comptabilité des actifs ou des immobilisations non courants et disponibles pour vente," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 225-232, June.
    • Handle: RePEc:cbu:jrnlec:y:2010:v:2:p:225-232
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    Keywords

    destiné à être vendu;

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