BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETS
The purpose of this report is to bring to the forefront the basic and alternative national rules in evaluation of tangible and intangible assets approved by the Order of the Ministry of Public Finance no. 3055/2009, compared with the International Standards of Accounting matters and positioning of t...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2010-01-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | http://www.upet.ro/anale/economie/pdf/20100329.pdf |
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| _version_ | 1850085934952873984 |
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| author | LUMINIŢA RUS |
| author_facet | LUMINIŢA RUS |
| author_sort | LUMINIŢA RUS |
| collection | DOAJ |
| description | The purpose of this report is to bring to the forefront the basic and alternative national rules in evaluation of tangible and intangible assets approved by the Order of the Ministry of Public Finance no. 3055/2009, compared with the International Standards of Accounting matters and positioning of this accounting treatment in the context of the International Regulations. It also is reviewing fiscal influence of these valuation rules. |
| format | Article |
| id | doaj-art-9ee7b94889424cd6b78c12be02ee58e4 |
| institution | DOAJ |
| issn | 1582-5949 |
| language | English |
| publishDate | 2010-01-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj-art-9ee7b94889424cd6b78c12be02ee58e42025-08-20T02:43:36ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492010-01-01X3273282BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETSLUMINIŢA RUSThe purpose of this report is to bring to the forefront the basic and alternative national rules in evaluation of tangible and intangible assets approved by the Order of the Ministry of Public Finance no. 3055/2009, compared with the International Standards of Accounting matters and positioning of this accounting treatment in the context of the International Regulations. It also is reviewing fiscal influence of these valuation rules.http://www.upet.ro/anale/economie/pdf/20100329.pdfassetsasset identificationevaluationrevaluationfair value |
| spellingShingle | LUMINIŢA RUS BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETS Annals of the University of Petrosani: Economics assets asset identification evaluation revaluation fair value |
| title | BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETS |
| title_full | BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETS |
| title_fullStr | BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETS |
| title_full_unstemmed | BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETS |
| title_short | BASIC AND ALTERNATIVE RULES IN EVALUATION OF TANGIBLE AND INTANGIBLE ASSETS |
| title_sort | basic and alternative rules in evaluation of tangible and intangible assets |
| topic | assets asset identification evaluation revaluation fair value |
| url | http://www.upet.ro/anale/economie/pdf/20100329.pdf |
| work_keys_str_mv | AT luminitarus basicandalternativerulesinevaluationoftangibleandintangibleassets |