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Assessment Of The Company'S Performance In Terms Of Gains And Losses From Revaluation Of Fixed Assets Recorded In Equity

Author

Listed:
  • ION Elena Iuliana

    (Craiova University, Craiova, Romania)

  • MAN Mariana

    (Petroșani University, Petroșani, Romania)

Abstract

This article proposes an improvement in the performance of Romanian companies reporting taking into account the influence of earnings and losses recorded directly in equity. One of the objectives of this research was to assess the impact on the revaluation amounted to reflect the true performance of the companies. We carried out a study on the method of accounting for gains and losses resulting from revaluation of fixed assets and selling them at a higher value than their net book value. As a result of the study conducted, it is showed that there is a correlation between gains and losses to be booked directly to equity and appreciation of the company's performance.

Suggested Citation

  • ION Elena Iuliana & MAN Mariana, 2017. "Assessment Of The Company'S Performance In Terms Of Gains And Losses From Revaluation Of Fixed Assets Recorded In Equity," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 98-108, August.
    • Handle: RePEc:blg:reveco:v:69:y:2017:i:2:p:98-108
    as

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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/69209ion&man.pdf
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    References listed on IDEAS

    as
    1. Mariana Man & Liana Gădău, 2011. "The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 167-176.
    2. Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
    3. Mariana Man & Bogdan Rivas & Liana Gadau, 2011. "Historic Cost Versus Fair Value," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 4(1), pages 1-238, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    performance; gains from revaluation; revaluation losses; equity global result;
    All these keywords.

    JEL classification:

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

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