Tratamente contabile privind reevaluarea imobilizărilor corporale

Abstract

Revaluation of tangible represents economic operation after which capital assets accounting value is correlated with their actual value, ensuring, thus, the registration of the relevant data in the annual financial statements, and thereby a more exact information of the users of accounting information. When the comparison is made between the revaluation amount fair value accounting and the balance of the fixed asset. In this article the author reflect the revaluation results of treatment.