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1.Aplicatie privind recunoasterea si contab. Imob. Necorporale

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2. Reevaluare

imob.

Necorporale sCorporale.

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3. IAS 17 – Leasing

4. Valoarea actualizata a platilor minimale

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5. Recunoasterea si Inregistrarea operatiunilor

aferente leasingului.

6. Separarea platilor anuale ( dobanda +

rambursare datorie )

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7+8. Modalitati Aplicare IFRS; Analiza comparativa IFRS si RAS

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10. Reevaluare pozitiva si negativa.

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11. Valorile atribuite imob. C

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12. Evaluarea initiala, ulterioara,

reevaluarea imob.

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13. IAS

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14.

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