IDEAS home Printed from
   My bibliography  Save this paper

Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului
[Critical Study on the Structure, Assessment and Recognition of Lignite Mining Stocks]


  • ciumag, anca


Through money evaluating, the accounting has the ability to generalize and express in a synthetic form the existence of elements of patrimony and economic-financial operations arising from their movement. The valuation of issues by stocks nature can be defined, depending on the time at which is performing,as the current assessment and the periodical evaluation. According to the IASB general framework, recognition is the process of incorporation in the balance sheet or income statement an item that meets the criteria for recognition. For this is necessary that patrimonial element to correspond to the structure definition of the financial situation as accounting 1 regulations and to be associated with a certain amount, obtained by evaluation. If the patrimony element is recognized, it is presented in the balance sheet or income statement. Not recognizing an item can not be corrected later. Normally, recognition of stock poses no problems. However, there are cases where the legal form of transactions does not reflect economic reality. In such cases, it must to use the principle of prevalence of the economic on judiciary in order to determine whether these stocks should be recognized as assets. The practice of reducing the value of stocks below cost, until to net realizable value, is consistent with the principle that assets should not be reflected in the balance sheet to an amount greater than the value obtainable by their use or sale.

Suggested Citation

  • ciumag, anca, 2010. "Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului
    [Critical Study on the Structure, Assessment and Recognition of Lignite Mining Stocks]
    ," MPRA Paper 31051, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:31051

    Download full text from publisher

    File URL:
    File Function: original version
    Download Restriction: no

    More about this item


    IASB; lignite stocks;

    JEL classification:

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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:31051. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.