SCURT ISTORIC AL REEVALUĂRILOR CONTABILE DIN ROMÂNIA

A partial solution for obtaining a correct image in the financial statements under inflation conditions stands in the re-valuation of the company assets. The dramatic inflationist process that was a characteristic of our national economy after 1998, although it showed a tendency to improve over the...

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Published inStudia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice Vol. 18; no. 3; pp. 29 - 36
Main Author Ighian Cozma, Diana
Format Journal Article
LanguageRomanian
Published Vasile Goldis University Press 2008
Editura Universităţii Vasile Goldiş
Subjects
Economy
fixed assets
accounting legislation
re – valuation
inflation
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Summary:A partial solution for obtaining a correct image in the financial statements under inflation conditions stands in the re-valuation of the company assets. The dramatic inflationist process that was a characteristic of our national economy after 1998, although it showed a tendency to improve over the past few years, has imposed the need to create a legal framework required for the application of procedures that may correct the incidence of inflation over financial statements, and thus the solution of re-valuation was adopted by the Romanian accounting legislation also.
ISSN:1584-2339