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The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title

Author

Listed:
  • Prof. Cristian Dragan Ph. D

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

  • Assist.Prof. Valeriu Brabete Ph. D

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

  • Assist.Master’s Student Carmen Maria Dindiri

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

Abstract

The initial valuation of fixed tangible assets is a complex operation involving, among others, a rigorous application of professional judgment. This paper debates upon the specific aspects for determining the cost of acquisition, analyzing both the proper application of the related accounting treatment, and the fiscal implications in connection with it.

Suggested Citation

  • Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014. "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 31-38, November.
  • Handle: RePEc:aio:rteyej:v:1:y:2014:i:23:p:31-38
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    File URL: http://feaa.ucv.ro/RTE/023-03.pdf
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    More about this item

    Keywords

    cost of acquisition; fixed tangible assets; professional judgment; accounting treatment; fiscal implications.;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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