Contabilitatea rezervei din reevaluare conform reglementărilor naționale și internaționale

Abstract

In this articleis described the corect way of the accauntingfor revaluation reserve. The essence of the revaluation consists in verifying the value of the fixed assets after a long period of time in the entity. This actions have a great importance to the company, because market fluctuations can easily change the value of fixed assets,and for the correct reporting of the data we need systematic re-evaluations. I used several methods of information, such as documentation and research from articles that already exists, national and international standards of accaunting and edited manual. Using synthesis, induction, deduction and logical analysis of materials, I selected the most important data for this article. I pointed out all the changes that, over time, underwent on revaluations reserve accaunting regulations, according to our national and international standards. Here, I wrote all the necessary steps for the recognition or increase and for the settlement or decrease of the revaluation reserve, including all accepted methods and models of revaluation.Throughout the article, I examined and explained the causes for each modification. In conclusion I analyzed and expressed my personal opinion about the consequences and the importance of new changes, which entered into force on 1st january 2020. JEL:M41