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Studiu comparativ privind politica de reevaluare a imobilizarilor corporale în România si Marea Britanie


  • Nicoleta Maria Cioara

    () (Universitatea Babes-Bolyai, Cluj-Napoca, Romania)


The option regarding the basis of assessment (historical cost, fair value, revalued amount) of tangible assets, that can be used to prepare the financial statements to reflect a fair and true view, is a topical issue at the national and international level. The paper examines the reasons for that tangible fixed assets are revalued in the listed entities on the national stock market and listed entities on the international capital markets. The study involves a fundamental approach by providing the revaluation process and an applicative approach by analyzing the factors that determine the revaluation of tangible fixed assets of the listed Romanian entities on the Bucharest Stock Exchange, components of the BVB section and the listed English entities on the London Stock Exchange, components of the FTSE 100 index.

Suggested Citation

  • Nicoleta Maria Cioara, 2010. "Studiu comparativ privind politica de reevaluare a imobilizarilor corporale în România si Marea Britanie," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 13(35), pages 101-148, (1).
  • Handle: RePEc:rej:journl:v:13:y:2010:i:35:p:101-148

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    historical cost; revaluation; fair value;

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation


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