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The Aspects of Revaluation of Tangible Assets

Author

Listed:
  • Andreea Elena Dreghiciu

    („1 December 1918” University, Alba Iulia, Romania)

Abstract

To be registered in the current accounting and to be recognized by the annual financial statements, an entity asset must be evaluated. Without using the evaluation, and also the revaluation, the accounting couldn’t present in a correct way the financial position of an entity and its performance, and it could not calculate the economic and financial indicators on the microeconomic and macroeconomic level. The revaluation of tangible asset has an accounting effect, leading to the modification of the values which were initially recorded in accounting. The highlight of revaluation reserves must be done on each corporal tangible asset and on each revaluation operation that has been done.

Suggested Citation

  • Andreea Elena Dreghiciu, 2015. "The Aspects of Revaluation of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 428-433, May.
  • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:428-433
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    More about this item

    Keywords

    tangible assets; revaluation; amortization; depreciation; revaluation reserves.;
    All these keywords.

    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

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