Consideratii privind reevaluarea imobilizarilor corporale

Ion Dinescu () and Mariana Bobocea ()
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Ion Dinescu: Garda Financiara – Comisariatul General
Mariana Bobocea: Universitatea Valahia

No 2009/162, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: Reassessment is a complex process that gives rise to interpretations both for accounting purposes, and especially the tax treatment. Option companies is generally to assess the assets at historical cost (ie less cumulative adjustments for loss of value), which may give rise to a distortion of its position and financial performance199. For this reason accounting theory and presents an alternative treatment historical cost method that reevaluation. In this article are summarized the main aspects of legislative regulations in terms of accounting and tax revaluation effect and outcome.

Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Keywords: Asset; valuation; accounting policies; gross value; net value (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 8 pages
Date: 2009-12-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_162

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