Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination

Andreea Elena Dreghiciu ()
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Andreea Elena Dreghiciu: “1 December 1918†University

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 2, 481-485

Abstract: Regardless the nature of the activity that an entity develops, respectively the multitude of aspects which target developed activity, the aspects referring to economical-financial information are considerable detached. These aspects are the ones which represent the maximum of interest for different categories of users of the information provided by entity. A real report is only realized in the condition of presenting the patrimonial elements at their actual value given by the evaluation instrument, respectively by the one of reevaluation. The fact that among balance sheet items, tangible assets occupy a significant place must be mentioned and within these, the fields owned by the entity, which can be held and purchased for different purposes, are also subjected to the process of reevaluation. The purpose of this scientific approach is to both theoretically and practically present what implications of the owning purpose of a field have on the reserved treatment apparent from an accordingly reevaluation.

Keywords: evaluation; reevaluation; reserves from reevaluation (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:481-485

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