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Incorporated Immobilized Actives:Importance, Valuation, Revaluation


  • Sorinel Domnisoru
  • Sorin Vinatoru
  • Daniela Giurescu

    (University of Craiova Faculty of Economy and Business Administration, Craiova, Romania)


In this article, we tried to display two problems. The first problem refers to the fact that, for the incorporated actives, it is stipulated in the law that the subsequent valuations are performed starting with the historic cost, except the amortization and the adjustments in case of devaluation, cumulated. This method has been inspired by the basic accounting treatment foreseen by IAS 38. The second problem relates to the fact that the application of the alternant accounting treatment, when revaluing the incorporated actives starting from the just value, is not only forbidden by the legal regulations from our country, but also perceived as a little further in time until the adoption, mainly because the just value must be reported at an active market

Suggested Citation

  • Sorinel Domnisoru & Sorin Vinatoru & Daniela Giurescu, 2007. "Incorporated Immobilized Actives:Importance, Valuation, Revaluation," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9S), pages 15-22, May.
  • Handle: RePEc:aio:rteyej:v:1:y:2007:i:9s:p:15-22

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    incorporated immobilizations; recognition; initial valuation; revaluation; subsequent valuation; schedule of assets and liability valuation;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General


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