Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination
Regardless the nature of the activity that an entity develops, respectively the multitude of aspects which target developed activity, the aspects referring to economical-financial information are considerable detached. These aspects are the ones which represent the maximum of interest for different...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2016-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/14.pdf |
| _version_ | 1818946133927395328 |
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| author | Andreea Elena Dreghiciu |
| author_facet | Andreea Elena Dreghiciu |
| author_sort | Andreea Elena Dreghiciu |
| collection | DOAJ |
| description | Regardless the nature of the activity that an entity develops, respectively the multitude of aspects which target developed activity, the aspects referring to economical-financial information are considerable detached. These aspects are the ones which represent the maximum of interest for different categories of users of the information provided by entity. A real report is only realized in the condition of presenting the patrimonial elements at their actual value given by the evaluation instrument, respectively by the one of reevaluation. The fact that among balance sheet items, tangible assets occupy a significant place must be mentioned and within these, the fields owned by the entity, which can be held and purchased for different purposes, are also subjected to the process of reevaluation. The purpose of this scientific approach is to both theoretically and practically present what implications of the owning purpose of a field have on the reserved treatment apparent from an accordingly reevaluation. |
| first_indexed | 2024-12-20T08:10:10Z |
| format | Article |
| id | doaj.art-943363917638488faabe3f00c81e0fa9 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-20T08:10:10Z |
| publishDate | 2016-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-943363917638488faabe3f00c81e0fa92022-12-21T19:47:18ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272016-01-01XVI2481485Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their DestinationAndreea Elena Dreghiciu0“1 December 1918” UniversityRegardless the nature of the activity that an entity develops, respectively the multitude of aspects which target developed activity, the aspects referring to economical-financial information are considerable detached. These aspects are the ones which represent the maximum of interest for different categories of users of the information provided by entity. A real report is only realized in the condition of presenting the patrimonial elements at their actual value given by the evaluation instrument, respectively by the one of reevaluation. The fact that among balance sheet items, tangible assets occupy a significant place must be mentioned and within these, the fields owned by the entity, which can be held and purchased for different purposes, are also subjected to the process of reevaluation. The purpose of this scientific approach is to both theoretically and practically present what implications of the owning purpose of a field have on the reserved treatment apparent from an accordingly reevaluation.http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/14.pdfevaluationreevaluationreserves from reevaluation |
| spellingShingle | Andreea Elena Dreghiciu Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination Ovidius University Annals: Economic Sciences Series evaluation reevaluation reserves from reevaluation |
| title | Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination |
| title_full | Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination |
| title_fullStr | Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination |
| title_full_unstemmed | Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination |
| title_short | Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination |
| title_sort | peculiarities of reevaluation results treatment pertained to grounds according to their destination |
| topic | evaluation reevaluation reserves from reevaluation |
| url | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/14.pdf |
| work_keys_str_mv | AT andreeaelenadreghiciu peculiaritiesofreevaluationresultstreatmentpertainedtogroundsaccordingtotheirdestination |