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Non-current Assets

In: Financial Accounting

Author

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  • Adriana Duţescu

    (Bucharest University of Economic Studies)

Abstract

This chapter provides an extensive analysis of the non-current assets’ transactions and their effect in the Financial Statements. The appropriate concepts, principles, techniques and specific professional judgements are based on IFRSs and IASB Framework, but there are also parallels with the Romanian “way” of accounting for specific transactions. Non-current assets’ valuation occupies an important section of this chapter, based upon specific examples on acquisition, production, sale and disposal, plus the end-of-the-year’s adjustments for the annual disclosure. Extensive examples and cases, providing analysis, computations, journal entries, some differences between the IFRSs “way” and the Romanian Standards “way” are developed through the chapter. Depreciation methodsDepreciation methods and their effects are discussed, compared and analysed. Specific cases on revaluation, impairment, governmental grants and investment properties are emphasised. The end of the chapter is emphasised by a summary questions and answers set, as a conclusion to the topic.

Suggested Citation

  • Adriana Duţescu, 2019. "Non-current Assets," Springer Books, in: Financial Accounting, chapter 0, pages 131-187, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-29485-4_6
    DOI: 10.1007/978-3-030-29485-4_6
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