THE RESTATEMENTS IMPACT OF THE REAL ESTATE ON THE INHERITANCE STRUCTURE

Adriana Cr?i?ar and Mirela Sichigea
Additional contact information
Adriana Cr?i?ar: University of Craiova Faculty of Economics and Business Administration
Mirela Sichigea: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2016, vol. 1, issue 44, 29-40

Abstract: The modification of the recognition and consideration rules of the real estate in the patrimony of a company (beginning with 1st January 2015) leaded to new practices under the accounting aspect and under the analysis of the rates of structure. In the work, there are presented and explained the implications of accounting nature, in the first step and they are followed in a rational way by the modifications caused in the structure of the tangible elements. The practical aspects were followed and analyzed over a period of 3 years: between 2014 and 2016 being split pertinent conclusions. The decision of enclosing a real estate in one of the categories “Lands”, “Buildings” or “Investment property” is grounded in a big measure on the own accounting politics and on the professional reasoning. But, in report with this retreatment, notable modifications are registered in the tangible elements. These modifications appear in the size of the weight and also in the number of the structure rates for being calculated (determined by the introduction of new balance sheet to tangible).

Keywords: real estate; investment property; accounting restatements; structure rates (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0044v1-003.pdf (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:aio:aucsse:v:1:y:2016:i:44:p:29-40

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).