| Summary: | At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation applied by micro and small entities and medium and large entities for tangible assets in Romania and Hungary. Furthermore, we analyze the differences between the procedures / methods of evaluation applied by micro and small entities in Romania and Hungary, respectively the differences between medium and large entities regarding de evaluation methods for tangible assets in Romania and Hungary. For this empirical study the questionnaire is used – as research technique, and to demonstrate the significant differences between the evaluation methods we used the Kolmogorov – Smirnov Z test.
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