Prezentarea situatiilor financiare IAS 7 Situatia fluxurilor de trezorerie IAS 16 Imobilizari corporale IAS 36 Deprecierea activelor IAS. Depreciation’s value, as it is defined by IAS 36 Assets’ depreciation, . contabilitate – IAS 36 “Deprecierea activelor”, CECCAR Publishing House, Bucharest. 6 pages Seminar 4 – IAS 36 Deprecierea activelor cu rezolvare. Valoarea justă a fost estimată de către evaluator la suma de lei Pentru; Bucharest.

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Electronic banking in bangladesh pdf download schema breakout commedie riciclaggio radioamatori rabbia. Valuation of the elements in the financial statements on a prudent basis satisfies the informational needs of shareholders by ensuring the presentation of the economic reality of the assets and liabilities owned by an entity.

Top 50 investitori in publicitate by revista biz issuu. Estimates and specific methods used in valuating certain elements of tangible seprecierea 7.

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The sample includes 19 entities listed on the regulated market and 19 entities listed on AeRO. The results of 63 research regarding the disclosure of impairment of assets in case of entities listed on AeRO are presented in the figure above. Details regarding impairment recognised for doubtful debts These benefits imply ensuring a high level of transparency and comparability of financial statements and, accordingly, the efficient functioning of the Community capital market and of the Internal Market The European Commission, The concept of prudence was eliminated from this new Conceptual framework and it is no longer presented as a qualitative characteristic of useful financial reporting.

Accommodation and food service activities 4 entities from each market ; Manufacturing 14 entities from each market ; Construction 1 entity from each market. In the table below, we summarized these items that we searched in case of the surveyed entities: The circumstances or events that led to the reversal of a write-down of inventories Impairment of assets, one of the conservative practices, is analzyed in this study based on a comparation between the provision of Romanian accounting regulation and International Financial Reporting Standards IFRS and in terms of informational transparency of financial reporting published by Romanian entities under two different sets of accounting regulations.


If recoverable amount is fair value less costs of disposal, or value in use 9. However, users may print, download, or email articles for individual use. In the Romanian accounting regulation, we identified 13 items that must be disclosed in relation to impairment of assets; these activwlor are summaryzed in the table below: The discount rate used to determine value in use In this paper, we aimed to analyze whether Romanian entities listed on the Bucharest Stock Exchange on the regulated market and, respectively, on AeRO disclose the impairment of assets in a transparent manner, depreceirea accordance with the requirements of the applicable accounting regulation.

The valuation techniques used to measure fair value less costs of disposal In this context, the main objective of the paper is to conduct a comparative analysis on the disclosure of las of assets in case of Romanian entities.

Standarde Internaționale de Raportare Financiară – Wikipedia

In next figure we summaryzed active,or results obtained in case of the aftivelor listed on the regulated market. In order to analyze informational transparency regarding the impairment of assets reported by Romanian entities, we used as benchmark the conformity with IFRS in case of entities listed on the regulated market and the conformity with Romanian accounting regulation approved by Order no. Procedia Economics and Finance, vol.

Remote access to EBSCO’s databases is permitted to patrons of dperecierea institutions accessing from remote locations for personal, non-commercial use. Financial assets carried at cost IAS 39 Similar to the results obtained in case of entities listed on the regulated market, we found that entities listed on AeRO do not present information about the methods and techniques used in assets valuation or in determination of their value at the inventory date.

Aiming to analyze the informational transparency in case of Romanian entities, our research is based on a ddprecierea approach on impairment of assets disclosed by two categories of listed Romanian entities, applying different accounting regulations. The accounting policies adopted in measuring inventories, including the cost formula used; Thus, we eliminated the item that is not applicable to an entity and we determined the index of disclosure for that entity only based on remained items.


Standarde Internaționale de Raportare Financiară

You can heal your life book pdf download animal obelix nadia. Prudence, thus accounting conservatism, is usually referred in practice by means of adjustments for impairment and provisions.

Impairments recorded during the financial year 4. However, for both types of surveyed entities, the information regarding impairment of assets is disclosed in a global manner, often making reference to theoretical aspects found in the text of the applied regulations, without details about concrete techniques used to determine reprecierea amount of impairment.

The IFRSs applies worldwide, on a large scale. No warranty is given about the accuracy of the copy. We identified the total number of items that must be disclosed regarding impairment of assets and we determined the index of disclosure for each of the surveyed entities. Following the feedback received on the Exposure draft, in early IASB discussed the possibility to reintroduce the notion of prudence in the Conceptual framework. The amount of any write-down of inventories to net realisable value IAS 2 Net gains or losses from fair value adjustments We did not found details regarding the valuation techniques used to measure the fair value, the value in use and the recoverable amount; based on the information presented in the financial statements of the surveyed entities, we could not identify indications about how these values were obtained.

The implications of potential impairment losses are significant and challenge management, auditors and valuation experts to a large extent.