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Assets evaluation role in boosting activity in Romania

Listed author(s):
  • Dumitru NICA


    (Spiru Haret University, Faculty of Economic Sciences, 223 Traian, Câmpulung, 115100, Romania)

  • Laurentia Georgeta AVRAM


    (Spiru Haret University, Faculty of Economic Sciences, 223 Traian, Câmpulung, 115100, Romania)

Registered author(s):

    The role of patrimonial valuation is very important in dynamising the business that are carried out by Romanian companies. More and more Romanian companies state-owned or with private or mixed capital use the support of the authorized expert evaluators ANEVAR for certain specific needs for patrimonial valuation of assets or businesses, for various purposes. We consider that a first necessity established by the Romanian legislation for companies is to evaluate the buildings they own, for tax purposes, which must be carried out with a certain rhythm. Secondly, we refer to the necessity and usefulness of valuation or revaluation of fixed assets (intangible, tangible and financial) or current assets (stocks, receivables, etc.), in order to reflect their actual market value in the annual financial statements, for the accurate presentation of these assets in these reference accounting documents that can be searched and used by various external users interested in the course of such business. Third, but not necessarily lastly, we will focus on the necessity and utility of patrimonial valuations for various ongoing business activities, which are required for various situations such as: entry or exit of business owners; purchases or sales of existing business, mergers, divisions or liquidations of business and other situations stipulated in the Romanian normative acts.

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    Article provided by Spiru Haret University in its journal Published in Procedia of Economics and Business Administration.

    Volume (Year): 4 (2017)
    Issue (Month): 1 (November)
    Pages: 301-313

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    Handle: RePEc:icb:wpaper:v:4:y:2017:i:1:301-313
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