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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 2, Year 2018| ASPECTS REGARDING THE CORRESPONDING BETWEEN ADJUSTMENTS OF FIXED ASSETS IN ACCORDANCE WITH THE ACCOUNTING POLICY MANUAL | 
Download | | Author(s): Monica Laura Zlati, Valentin Marian Antohi, Petronela Cardon | | DOI: 10.4316/EJAFB.2018.6211 | | Abstract: Value adjustments of property, plant and equipment are the revaluation of fixed assets at fair value following an evaluation process by qualified experts who have specific training and are empowered to report an opinion on the fair value of the assets. The study aims at conceptually assessing the need for adjustments after dividing the fair value reporting of the taxable amount and consolidating the position of the company, reflected by the financial statements, by transmitting current information on the value of the fixed assets. This issue will be the subject of a questionnaire sent to the managers of financial entities, a questionnaire covering the subject field, the results can be disseminated to obtain pertinent conclusions regarding the proposed research model. | | Keywords: Fair Value, Fixed Assets, Financial Reporting, Adjustment | References:
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