ACCOUNTING FOR THE PROSPECT OF DISINVESTMENT IN ROMANIA'S AGRICULTURE

Florentina Moisescu ()
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Florentina Moisescu: Faculty of Economics and Business Administrations, "Dunarea de Jos" University of Galati, Romania,

Management Strategies Journal, 2018, vol. 42, issue 4, 231-236

Abstract: The fixed assets held for sale have a special accounting treatment, being used by companies as a result of managerial decisions aimed at creating new sources of financing during financial crisis situations. In this context of economic instability, companies are oriented towards financial stability rather than towards achieving steady profit growth. As a result of the sale of assets, the disinvestment process has been achieved, which has gained amplitude in recent years. This paper presents the phenomenon of disinvestment and the accounting characteristics of fixed assets held for sale by a company, analyzing the principles of recognition, classification of fixed assets for sale, as well as the accounting treatments applicable to them, referring to the specialty literature, the national and international norms.

Keywords: assets held for sale; disinvestment; agriculture; fair value; Altman model (search for similar items in EconPapers)
JEL-codes: M41 Q14 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:42:y:2018:i:4:p:231-236

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