Öz
Developments in accounting, which harmonize with the European Directives and
International Financial Reporting Standards, are correlated with progress in the
field from Europe and worldwide, leading to a change of view in the accounts.
International Accounting Standard IAS 36 "Impairment of Assets" recommended
that the recoverable amount of an asset is assessed every time an indication of
impairment appears, while in Romania the accounting rules require that the
evaluation of intangible assets is to be achieved at the end of the year when
according to the legislation, the inventory takes place. Although current
legislation took nearly all the recommendations of the International Accounting
Standards, in practice there are difficulties regarding the recognition of
impairment losses.
Anahtar Kelimeler
fair value assessment reassessment recognition balance sheets
Kaynakça
- CECCAR (2011), „International standards for financial reporting IFRS 2011”, CECCAR Publishing House, Bucharest, p.1792-1800
- Epstein B., Jermakowicz E.,(2007) „Interpreting and Enforcing International Standards of Accounting and Financial Reporting ”, BMT Publishing House,
- Feleagă L., Feleagă N.(2005)– Comprehensive Financial Accounting. Elements of Accounting Engineering in the Context International Referential, InfoMega Publishing House, 2005, p. 129
- Feleaga N., Malciu L.(2004) , „International Accounting Challenges in the Turn of the Millenium: model evaluation and intangible investment”, Economic Publishing House, Bucharest,p. 50-85
- Feleagă N., Feleagă L.(2007), „Accounting. An European and International Approach”, second volume Economic Publishing House, Bucharest, p.100-130
- Munteanu Victor, Cristina Andreica(2009), „Companies financial accounting”, Prouniversitaria Publishing House, Bucharest Marius Pantea(2008), „Protection of intelectual property rights in the era of globalization”, Expert Pub lishing House, Bucharest
- Stan S. (2008), „Intangible assets evaluation. A guide to interpret and evaluate GN 4”, Iroval Publishing House, Bucharest
- Ordinance of the Ministry of Public Finance no. 3055/2009 for enforcing accounting regulations according to the European directives
Öz
Kaynakça
- CECCAR (2011), „International standards for financial reporting IFRS 2011”, CECCAR Publishing House, Bucharest, p.1792-1800
- Epstein B., Jermakowicz E.,(2007) „Interpreting and Enforcing International Standards of Accounting and Financial Reporting ”, BMT Publishing House,
- Feleagă L., Feleagă N.(2005)– Comprehensive Financial Accounting. Elements of Accounting Engineering in the Context International Referential, InfoMega Publishing House, 2005, p. 129
- Feleaga N., Malciu L.(2004) , „International Accounting Challenges in the Turn of the Millenium: model evaluation and intangible investment”, Economic Publishing House, Bucharest,p. 50-85
- Feleagă N., Feleagă L.(2007), „Accounting. An European and International Approach”, second volume Economic Publishing House, Bucharest, p.100-130
- Munteanu Victor, Cristina Andreica(2009), „Companies financial accounting”, Prouniversitaria Publishing House, Bucharest Marius Pantea(2008), „Protection of intelectual property rights in the era of globalization”, Expert Pub lishing House, Bucharest
- Stan S. (2008), „Intangible assets evaluation. A guide to interpret and evaluate GN 4”, Iroval Publishing House, Bucharest
- Ordinance of the Ministry of Public Finance no. 3055/2009 for enforcing accounting regulations according to the European directives
Ayrıntılar
| Diğer ID | JA37HA26DK |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Haziran 2012 |
| Yayımlandığı Sayı | Yıl 2012 Cilt: 4 Sayı: 1 |