Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului[Critical Study on the Structure, Assessment and Recognition of Lignite Mining Stocks]

Through money evaluating, the accounting has the ability to generalize and express in a synthetic form the existence of elements of patrimony and economic-financial operations arising from their movement. The valuation of issues by stocks nature can be defined, depending on the time at which is performing,as the current assessment and the periodical evaluation. According to the IASB general framework, recognition is the process of incorporation in the balance sheet or income statement an item that meets the criteria for recognition. For this is necessary that patrimonial element to correspond to the structure definition of the financial situation as accounting 1 regulations and to be associated with a certain amount, obtained by evaluation. If the patrimony element is recognized, it is presented in the balance sheet or income statement. Not recognizing an item can not be corrected later. Normally, recognition of stock poses no problems. However, there are cases where the legal form of transactions does not reflect economic reality. In such cases, it must to use the principle of prevalence of the economic on judiciary in order to determine whether these stocks should be recognized as assets. The practice of reducing the value of stocks below cost, until to net realizable value, is consistent with the principle that assets should not be reflected in the balance sheet to an amount greater than the value obtainable by their use or sale.