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Basic And Alternative Rules In Evaluation Of Tangible And Intangible Assets


  • Luminiţa Rus

    () (University of Oradea, Romania)


The purpose of this report is to bring to the forefront the basic and alternative national rules in evaluation of tangible and intangible assets approved by the Order of the Ministry of Public Finance no. 3055/2009, compared with the International Standards of Accounting matters and positioning of this accounting treatment in the context of the International Regulations. It also is reviewing fiscal influence of these valuation rules.

Suggested Citation

  • Luminiţa Rus, 2010. "Basic And Alternative Rules In Evaluation Of Tangible And Intangible Assets," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(3), pages 273-282.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:3:p:273-282

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    References listed on IDEAS

    1. Caporale, Guglielmo Maria & Gil-Alana, Luis A., 2002. "Fractional integration and mean reversion in stock prices," The Quarterly Review of Economics and Finance, Elsevier, vol. 42(3), pages 599-609.
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    More about this item


    assets; asset identification; evaluation; revaluation; fair value;

    JEL classification:

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


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