CONSIDERATIONS REGARDING EMPHASIZING IN THE ACCOUNTING SYSTEM OF THE BUILDINGS AND LANDS IN ACCORDANCE WITH THE ROMANIAN ACCOUNTING RULES AND WITH THE INTERNATIONAL ACCOUNTING STANDARDS

Raluca Sava, Adrian Moroşan and Bogdan Marza

Revista Economica, 2011, vol. 54, issue 1, 14-22

Abstract: Aligning the Romanian accounting system to the international accounting standards and also to the European directives has manifested in terms of tangible assets. In this article we turn our attention towards the regulations regarding emphasizing in the accounting system the land and buildings as well as how to account them in the case that their destination is going to be changes according to OMPF 3055/2009 and OMPF 2869/2010 and in comparison with the international accounting standards.

Date: 2011
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