Volume : III, Issue : XII, December - 2013

Re–Treatment of Real Estate Investments, According to the International Standards of Financial Reporting (IRFS). Case Study, Romania

Daniela Cre U

Abstract :

The re–evaluation of the assets is a solution to reduce the effects of inflation in terms of accounting information, but it has significant accounting and tax implications in Romania. All these refer to the recognition or the re–evaluation of depreciable fixed assets for tax purposes with implications on profit tax and building tax. The evaluation and re–evaluation of the property elements is an important problem both for the accounting and for the tax and implicitly regarding their role in the enterprise management and also in terms of the accuracy of the information obtained through the annual financial statements.

Keywords :

Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Daniela Cre?u Re-Treatment of Real Estate Investments, According to the International Standards of Financial Reporting (IRFS). Case Study, Romania Indian Journal of Applied Research, Vol.III, Issue.XII Dec 2013


Number of Downloads : 488


References :