THE APPLICATION OF PROFESSIONAL JUDGMENT ON DETERMINING THE COST OF FIXED TANGIBLE ASSETS OBTAINED BY ONEROUS TITLE

Prof. Cristian Dragan Ph. D, Assist.Prof. Valeriu Brabete Ph. D and Assist.Master’s Student Carmen Maria Dindiri
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Prof. Cristian Dragan Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assist.Prof. Valeriu Brabete Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assist.Master’s Student Carmen Maria Dindiri: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2014, vol. 1, issue 23, 31-38

Abstract: The initial valuation of fixed tangible assets is a complex operation involving, among others, a rigorous application of professional judgment. This paper debates upon the specific aspects for determining the cost of acquisition, analyzing both the proper application of the related accounting treatment, and the fiscal implications in connection with it.

Keywords: cost of acquisition; fixed tangible assets; professional judgment; accounting treatment; fiscal implications. (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2014:i:23:p:31-38

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