Aspecte metodologico-aplicative ale contabilității rezultatului din tranziția la noile SNC

Abstract

The transition to new national accounting rules implies certain discrepancies/differences in the form of gains and expenses, which are conditioned by the changes in the rules of recognising and assessing the accounting items. Such differences may evolve in the following main situations: recognition of start-up costs and goodwill; settlement of exchange rate differences related to the foreign currency contributions to the statutory capital; settlement of differences resulting from the reassessment of fixed assets; capitalisation of borrowing costs related to the assets with a long production cycle; settlement of assets and of deferred tax liabilities. The differences arising from the transition to new regulations shall be recorded in a separate account covering the equity items, and shall be settled to retained earnings or uncovered losses in case of reforming the balance sheet. JEL: M-41.