The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands
The present article aims to analyze the underlying mechanism of accounting for the revaluation and to present the specific treatments of amortizable and non-amortizable tangible assets, as provided for in the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting re...
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Format: | Article |
Language: | English |
Published: |
The Body of Expert and Licensed Accountants of Romania
2020-06-01
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Series: | CECCAR Business Review |
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Online Access: |
https://www.ceccarbusinessreview.ro/the-tax-and-accounting-treatments-regarding-the-revaluation-of-buildings-and-lands-a35d/download-PDF/
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