THE IMPACT OF IFRS ON ROMANIAN REPORTING FOR LAND AND BUILDINGS

Raluca Sava

Studies in Business and Economics, 2014, vol. 9, issue 1, 142-147

Abstract: The accounting treatment for land and buildings is different and is related to the purpose of holding/using the lands and constructions. Aligning the Romanian accounting system (RAS) to the international accounting standards and also to the European directives has manifested in terms of properties. In this article we turn our attention towards the changes regarding reporting properties in the financial statements for the BSE (Bucharest Stock Exchange) listed companies.

Keywords: property; investment property; financial reporting (search for similar items in EconPapers)
Date: 2014
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