ACCOUNTING AND TAXATION OF THE TANGIBLE FIXED ASSETS’ REVALUATION
Revaluation of tangible assets, namely the determination of fair value is required to provide a fair image of its financial position and performance. This activity is performed by authorized persons. The value differences may be additional when the fair value is bigger than the book one, or less wh...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2012-06-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2012-02/6_Ciumag%20Marin.pdf |