EVALUATION OF TANGIBLE ASSETS IN THE NATIONAL ACCOUNTING LEGISLATION AND IFRS

Authors

  • Marian Socoliuc STEFAN CEL MARE UNIVERSITY OF SUCEAVA

Keywords:

evaluation of tangible assets, current assets, economic benefits, productive biological assets

Abstract

Since the accounting regulations complying with the European directives approved by Order No. 1.802 / 2014 of the Minister of Public Finance, effective from 1 January 2015, make significant changes and additions compared to the old provisions (OMFP No. 3.055 / 2009, as amended and supplemented), we consider it necessary to present some regulations that have been amended or supplemented with appropriate annotations, modifying regulatory acts that may be useful to many entities and individuals applying these regulations as compared to those that have already implemented IFRS.

Author Biography

Marian Socoliuc, STEFAN CEL MARE UNIVERSITY OF SUCEAVA

Accounting, Audit and Finance Department

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Published

30.05.2018

Issue

Vol. 7 No. 2 (2018)

Section

Accounting, Finance, Statistics and Economic informatics

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