REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES
Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2011-04-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/uploads/cks_2011_articles/index.php?dir=02_economy%2F&download=cks_2011_economy_art_075.pdf |
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| author | MARIANA GURAU MARIA GRIGORE |
| author_facet | MARIANA GURAU MARIA GRIGORE |
| author_sort | MARIANA GURAU |
| collection | DOAJ |
| description | Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy and taxation, the present study aims to analyze the fiscal vision on the revaluation, the manner in which the above mentioned accepts the revaluation of tangible assets. It is a known fact that the accounting information is used by the taxation as an object and a support in order to determine and to settle the assessments, the taxes and the contributions. Still, the taxation authority reserves the rights to punctually impose some financial treatments distinct to the accounting rules. This also happens with the revaluation of tangible assets, and this is exactly what we emphasize in the present paper. |
| format | Article |
| id | doaj-art-3c6e56172dfe4bdc88d1ee42d8b90eb2 |
| institution | DOAJ |
| issn | 2068-7796 |
| language | English |
| publishDate | 2011-04-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj-art-3c6e56172dfe4bdc88d1ee42d8b90eb22025-08-20T02:43:58ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962011-04-011-15151522REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVESMARIANA GURAUMARIA GRIGOREAcknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy and taxation, the present study aims to analyze the fiscal vision on the revaluation, the manner in which the above mentioned accepts the revaluation of tangible assets. It is a known fact that the accounting information is used by the taxation as an object and a support in order to determine and to settle the assessments, the taxes and the contributions. Still, the taxation authority reserves the rights to punctually impose some financial treatments distinct to the accounting rules. This also happens with the revaluation of tangible assets, and this is exactly what we emphasize in the present paper.http://cks.univnt.ro/uploads/cks_2011_articles/index.php?dir=02_economy%2F&download=cks_2011_economy_art_075.pdffair valuerevaluationhistorical costalternative evaluation rulesfiscal treatment of revaluation |
| spellingShingle | MARIANA GURAU MARIA GRIGORE REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES Challenges of the Knowledge Society fair value revaluation historical cost alternative evaluation rules fiscal treatment of revaluation |
| title | REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES |
| title_full | REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES |
| title_fullStr | REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES |
| title_full_unstemmed | REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES |
| title_short | REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES |
| title_sort | revaluation of tangible assets from accounting and fiscal perspectives |
| topic | fair value revaluation historical cost alternative evaluation rules fiscal treatment of revaluation |
| url | http://cks.univnt.ro/uploads/cks_2011_articles/index.php?dir=02_economy%2F&download=cks_2011_economy_art_075.pdf |
| work_keys_str_mv | AT marianagurau revaluationoftangibleassetsfromaccountingandfiscalperspectives AT mariagrigore revaluationoftangibleassetsfromaccountingandfiscalperspectives |