文章基本信息

标题：ACCOUNTING FOR THE PROSPECT OF DISINVESTMENT IN ROMANIA'S AGRICULTURE
本地全文：下载
作者：Florentina Moisescu
期刊名称：Management Strategies Journal
印刷版ISSN：1844-668X
出版年度：2017
卷号：38
期号：4
页码：231-236
出版社：Universităţii "Constantin Brâncoveanu"
摘要：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.
关键词：assets held for sale; disinvestment; agriculture; fair value; Altman model