THE ACCOUNTING TREATMENT FOR THE REVALUATION SURPLUS OF FIXED ASSETS

Liliana Lazari ()
Additional contact information
Liliana Lazari: Academy of Economic Studies of Moldova, Chișinău, Moldova

European Journal of Accounting, Finance & Business, 2017, vol. 5, issue 14, 1-15

Abstract: The objective of this research is to examine and present the methods of recognizing, recording and doing the financial report of the surplus raised within the revaluation of the entity’s fixed assets. As a starting point, there are presented the stipulations of the National Accounting Standards regarding the subsequent evaluation of fixed assets (NAS „Tangible and intangible assets†, NAS „Investment Property†, NAS „Impairment of Assets†, etc.), afterwards being examined the provisions of the International Financial Reporting Standards concerning the methods of reevaluating the fixed assets, their recognition, book-keeping and financial reporting

Date: 2017
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=14_1 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:5:y:2017:i:14:p:1-15

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).