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Considerations Regarding Emphasizing In The Accounting System Of The Buildings And Lands In Accordance With The Romanian Accounting Rules And With The International Accounting Standards

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  • Raluca SAVA

    (Lucian Blaga University of Sibiu)

  • Adrian TARAN MOROSAN

    (Lucian Blaga University of Sibiu)

  • Bogdan MARZA

    (Lucian Blaga University of Sibiu)

Abstract

Aligning the Romanian accounting system to the international accounting standards and also to the European directives has manifested in terms of tangible assets. In this article we turn our attention towards the regulations regarding emphasizing in the accounting system the land and buildings as well as how to account them in the case that their destination is going to be changes according to OMPF 3055/2009 and OMPF 2869/2010 and in comparison with the international accounting standards.

Suggested Citation

  • Raluca SAVA & Adrian TARAN MOROSAN & Bogdan MARZA, 2011. "Considerations Regarding Emphasizing In The Accounting System Of The Buildings And Lands In Accordance With The Romanian Accounting Rules And With The International Accounting Standards," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 54(1), pages 14-22.
    • Handle: RePEc:blg:reveco:v:54:y:2011:i:1:p:14-22
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/RE%201-54-2011.pdf
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