Prezentarea situatiilor financiare IAS 7 Situatia fluxurilor de trezorerie IAS 16 Imobilizari corporale IAS 36 Deprecierea activelor IAS. Depreciation’s value, as it is defined by IAS 36 Assets’ depreciation, . contabilitate – IAS 36 “Deprecierea activelor”, CECCAR Publishing House, Bucharest. 6 pages Seminar 4 – IAS 36 Deprecierea activelor cu rezolvare. Valoarea justă a fost estimată de către evaluator la suma de lei Pentru; Bucharest.

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Active financiare contabilizate la cost IAS 39 In next figure we summaryzed the results obtained in case of the entities listed on the regulated market.

Ministry of Public Finances. Presentation of details regarding adjustments for impairment of tangible assets 2. Based on our comparative analysis, we found that, although the surveyed entities are listed on different markets, with different rules regarding informational transparency and apply different accounting regulations for preparing annual financial statements and thus, for disclosing impairment of assets, however there are common issues related to the treatment of impairment.

Details regarding the determination of impairment of assets 9. The standard requires compliance with any specific ifrs applying to a transaction, event or condition, and provides guidance on developing accounting policies for other items that result in relevant and reliable information.

Standarde Internaționale de Raportare Financiară

deprecierez However, remote access to EBSCO’s databases from non-subscribing institutions is not allowed if the purpose of the use is for commercial gain through cost reduction or avoidance for a non-subscribing institution.

Procedia Economics and Finance, vol. We consider that there is room for improvement in the field of informational transparency regarding impairment of assets; the general, theoretical expressions published wctivelor the financial statements must be, in time, replaced with practical explanations that convey the economic reality of the assets, tailored to the specific dprecierea each entity.


Whether it applies the fair value model of the cost model Impairment of assets recognised as an expense Impairment losses recognition according to their nature operating or financial Source: In order to analyze the transparency of information regarding the impairment of assets published by depreciereea entities, we lectured the provisions from the standards applicable to assets and we identified 27 items that entities must disclose about impairment of assets.

Active financiare contabilizate la cost iias Accounting policies regarding the recognition and valuation of assets 5. Accordingly, our sample includes entities from three fields of activity: These benefits imply ensuring a high level of transparency and comparability of financial statements and, accordingly, the efficient functioning of the Community capital market and of the Internal Market The European Commission, The IFRSs applies worldwide, on a large scale.

Some of the IAS 36 depreciwrea have been eased or have become questionable, especially after deprceierea issuance of International Financial Reporting Standard No. In Romania, the entities listed on a regulated market use the IFRSs for preparing the annual financial statements, while entities listed on AeRO apply the provisions from Romanian accounting regulation approved by Order no. Moreover, considering the number of entities that obtained an index of disclosure below the average, we found that entities listed on AeRO are not transparent in disclosing information on impairment of deprecieea.

Net gains or losses from fair value adjustments Financial assets carried at amortised cost Aiming to analyze the informational transparency in case of Romanian entities, our research is based on a comparative approach on impairment of assets disclosed by two categories of listed Romanian entities, applying different accounting regulations.


Standarde Internaționale de Raportare Financiară – Wikipedia

The methods and significant assumptions applied in determining the fair value of investment IAS 40 property Politicile contabile privind evaluarea stocurilor, inclusiv formulele utilizate pentru calcularea costului Remember me on this computer. Although various companies recorded significant impairments in recent years, many of them still have huge amounts of hidden reserves in their asset base.

Only few entities present information about the circumstances that led to the recognition of impairment. The sample includes 19 entities listed on the regulated market and 19 entities listed on AeRO. Estimates and specific methods used in valuating certain elements of tangible assets 7.

Impairments recorded during the financial year 4. Accommodation and food service activities 4 entities from each market ; Manufacturing 14 entities from each market ; Construction 1 entity from each market.

Sincethe entities listed on regulated market compulsorily apply the IFRSs for preparing annual individual financial statements. This abstract may be abridged. This article sheds some light on the requirements and applications of Depprecierea 36, with special emphasis on audit considerations and evaluates its relevance in the light of theoretical soundness activelof practicability under the current effective accounting framework.