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Consideratii privind reevaluarea imobilizarilor corporale

Author

Listed:
  • Dinescu, Ion

    (Garda Financiara – Comisariatul General)

  • Bobocea, Mariana

    (Universitatea Valahia)

Abstract

Reassessment is a complex process that gives rise to interpretations both for accounting purposes, and especially the tax treatment. Option companies is generally to assess the assets at historical cost (ie less cumulative adjustments for loss of value), which may give rise to a distortion of its position and financial performance199. For this reason accounting theory and presents an alternative treatment historical cost method that reevaluation. In this article are summarized the main aspects of legislative regulations in terms of accounting and tax revaluation effect and outcome. Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Suggested Citation

  • Dinescu, Ion & Bobocea, Mariana, 2009. "Consideratii privind reevaluarea imobilizarilor corporale," Papers 2009/162, Osterreichish-Rumanischer Akademischer Verein.
    • Handle: RePEc:ris:sphedp:2009_162
    as

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    More about this item

    Keywords

    Asset; valuation; accounting policies; gross value; net value;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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