Abordări privind tratamentul contabil aferent imobilizărilor deținute în vederea vânzării

Abstract

Given the current economic environment, characterized by permanent changes, competition and exposure to various risks, generated by both external and internal factors, we believe it is important to focus not only on ordinary transactions, but also those related to fixed assets for sale, which may have an impact on the entity's financial statements. The main objectives of this article are to get acquainted with the fixed assets held for sale, a very probable sale in accordance with international standards and to highlight the influence that these elements have on the financial statements. Therefore, the issue of classifying fixed assets as assets held for sale is essential for the preparation of the financial statements, which represent a true and fair view of the transactions carried out by the entity. In this article we intend to analyze the fixed assets held for sale, reviewing theoretical aspects and practical applications in terms of international standards, to set out the criteria for classification, valuation, presentation and disclosure of information about these assets, in accordance with IFRS 5 and highlight the impact that these assets have on the financial position and performance in preparing the financial statements. JEL : M41; CZU: 657.47.