Publication: Libertate şi normativ în evaluarea imobilizărilor
Date
Authors
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ZLATINA, Natalia. Libertate şi normativ în evaluarea imobilizărilor. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 103-107. ISBN 978-9975-75-619-8.
Traditional financial reports prepared under the historical cost accounting method are criticized for its lack of relevance to users of those financial reports. An asset revaluation modifies original historical costs of assets to current market value, therefore providing more up-to-date value of an entity’s assets to users. The presence of information asymmetry in accounting generally refers to the situation where external users of the financial reports cannot obtain full information about the entity due to the disparity between the reported information and the true economic reality of the entity. In view of this, the availability of information required to make optimal decisions becomes critical. CZU: 657.22:336.
Traditional financial reports prepared under the historical cost accounting method are criticized for its lack of relevance to users of those financial reports. An asset revaluation modifies original historical costs of assets to current market value, therefore providing more up-to-date value of an entity’s assets to users. The presence of information asymmetry in accounting generally refers to the situation where external users of the financial reports cannot obtain full information about the entity due to the disparity between the reported information and the true economic reality of the entity. In view of this, the availability of information required to make optimal decisions becomes critical. CZU: 657.22:336.
Keywords
active circulante, bilanţ contabil, contabilitatea imobilizărilor, imobilizări corporale