TANGIBLE ASSETS REVALUATION POLICY AT ENTITIES LISTED ON THE BUCHAREST STOCK EXCHANGE - TIER II.
Each year before the preparation of annual financial statements the entity’s assets need to be presented and evaluated. In order to these assets to be recorded in the financial statements at fair value, they need regular revaluation. Revaluations should be made with sufficient regularity so that th...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2013-06-01
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| Series: | SEA: Practical Application of Science |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_1_4.pdf
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