Advanced Search
MyIDEAS: Login to save this article or follow this journal

Tangible Assets Revaluation And The Fair View

Contents:

Author Info

  • Partenie Dumbravă

    (University „Babeş-Bolyai” Faculty of Business Cluj Napoca, Romania)

  • Márton Albert

    (University Sapientia Faculty of Technology and Social Sciences Miercurea Ciuc, Romania)

  • Csősz Csongor

    (University „Babeş-Bolyai” Faculty of Business Cluj Napoca, Romania)

Registered author(s):

    Abstract

    Each year in preparation of annual financial statements must be evaluated the entity’s assets to be presented, so that these assets to be recorded in the financial statements at fair value need regular revaluation. Revaluations should be made with sufficient regularity so that the accounting value to does not differ substantially from that which would be determined using fair value at balance sheet date, so is guarateed the true and fair view of the financial statements. The study contains an analysis of the selected sample of 57 entities that responded to the questionnaire sent, with regard to: revaluation of assets of the entity, the reason of revaluation and the notion of true and fair view.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://feaa.ucv.ro/RTE/018-07.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).

    Volume (Year): 1 (2012)
    Issue (Month): 18 (April)
    Pages: 50-61

    as in new window
    Handle: RePEc:aio:rteyej:v:1:y:2012:i:18:p:50-61

    Contact details of provider:
    Postal: Str. A.I. Cuza nr. 13, Craiova
    Phone: 004 0251 411317
    Fax: 004 0251 411317
    Email:
    Web page: http://feaa.ucv.ro/
    More information through EDIRC

    Related research

    Keywords: revaluation; tangible assets; revaluation reason; revaluation upwards or downwards; fair view;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Nicoleta Maria CIOARA & Adriana Tiron TUDOR, 2010. "The Model Of Historical Cost And Fair Value In The Context Of National And International Regulations," EuroEconomica, Danubius University of Galati, issue 24, pages 91-98, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:aio:rteyej:v:1:y:2012:i:18:p:50-61. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ionascu Costel).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.