文章基本信息

标题：POSSIBILITIES TO PRESENT THE REASSESSMENT SURPLUS CONSIDERING THE NATIONAL AND INTERNATIONAL REFERENCE SYSTEM
本地全文：下载
作者：PALIU – POPA LUCIA ; COSNEANU LAVINIA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2019
期号：2
页码：11-16
语种：English
出版社：Academica Brâncuşi
摘要：Due to the fact that the economic decisions are taken by users based on an entity's financial statements,the incomplete description of the economic phenomena within them as a result of applying different accounting regulations to the same entity,over the same reporting period,may influence their behavior.From this perspective and taking into account the major importance of the full description of the economic phenomena in the financial statements of an entity - in the context of fulfilling the fundamental qualitative characteristic of accurate representation of what the financial information proposes to represent,we considered useful to carry out a study referring to the full disclosure of information about the reassessment surplus that is transferred to reported result both if as the asset is amortized and when the asset is derecognized (sold or disposed of),depending on the treatment stipulated by the entity in its own accounting policies.In this respect,we will perform an analysis to ensure the accurate representation of the economic phenomena related to the reassessment surplus that is transferred to the reported result from the point of view of their completeness and we will address issues related to ensuring full accounting record,depending on the national or international reference.
关键词：revaluation;complete information;accounting regulations;national reference;international reference.