DELIMITATION AND INTERFERENCES REGARDING THE ACCOUNTING MODELS RELATED TO THE CHANGE OF ASSETS DESTINATION

Valeriu Brabete
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Valeriu Brabete: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 3, issue 39, pages 14-21

Abstract: There are cases when entities initially recognize certain goods as tangible non-current assets or as stocks and, subsequently, depending on the actual exploitation conditions, aiming the intention to sell or the intention to use, on a continuous base, appears the necessity to reclassify them. Within this article, we shall realize a comparative analysis of the specific aspects generated by the problematic of changing the assets destination, by means of which we'll try to illustrate both common elements and those which differentiate the accounting treatments specific to the national and respectively international accounting referenciary.

Keywords: accounting treatments; non-current assets; stocks; national accounting regulations; IAS-IFRS (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2011
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