文章基本信息

标题：REASSESSEMENT,ACCOUNTING POLICY ON TANGIBLE PRESENTATION IN THE FINANCIAL STATEMENTS
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作者：Firescu Victoria
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2013
卷号：1
页码：224-229
语种：English
出版社：Universitaria Craiova
摘要：This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial statements of the Romanians companies.Reassessment of the assets shows special interest for the beneficiaries accounting information because only a suitable policy will lead to credibility assessment and relevant data financial statements of assets.Although there have been numerous concerns to find optimal pricing model,currently neither practitioners nor researchers have not reached a consensus on optimal accounting measurement.The Romanian accounting,revaluation model leads to tangible assets revalued amount,respectively the amount tangible asset's fair.The main factors influencing variables revaluation policy are presented in the paper and analyzed in terms of their correlation with reassessment decision.
关键词：revaluation;historical cost;fair value;measurement;tangibile assets