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Accounting Treatment For Property, Plant And Equipment Revaluations

Listed author(s):
  • Adrian TRIFAN

    (Transilvania University of Brasov, Romania)

  • Carmen ANTON

    (Transilvania University of Brasov, Romania)

Registered author(s):

    Entities may proceed to revaluation of tangible assets existing at the end of the financial year, so that they are shown in the accounts at their fair value, with the results of this revaluation reflected in the financial statements for that year. Revaluation should be made with sufficient regularity, so that the carrying amount should not differ substantially from that which would be determined using the fair value at the date of the balance sheet in relation to an active market. The content of this article presents the reasoning according to which the accounting treatment of the different results from the revaluation of tangible assets is done.

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    File URL: http://www.managementmarketing.ro/~store/suplimente/2013-International_Conference_on_Business_Excellence.pdf
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    Article provided by Economic Publishing House in its journal Management & Marketing.

    Volume (Year): 8 (2013)
    Issue (Month): Special-Issue (October)
    Pages: 379-386

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    Handle: RePEc:eph:journl:v:8:y:2013:i:special-issue:p:379-386
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