Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale

Abstract

Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows: description of the specifics of intangible assets book entry operations; identification of costs not included into the book value of intangible assets; practical application of the revaluation model; structuring a new composition of tangible and intangible assets; explaining accounting rules for investment properties; establishing a range of information concerning the assets due to be mirrored in the financial statements. These aspects are stemming from the Directive 2013/34/UE and shall become effective as of 1 January 2020. JEL: M-41.