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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 5, Number 3, Year 2017| THE ACCOUNTING TREATMENT FOR THE REVALUATION SURPLUS OF FIXED ASSETS | 
Download | | Author(s): Liliana Lazari | | DOI: 10.4316/EJAFB.2017.531 | | Abstract: The objective of this research is to examine and present the methods of recognizing, recording and
doing the financial report of the surplus raised within the revaluation of the entity's fixed assets. As
a starting point, there are presented the stipulations of the National Accounting Standards
regarding the subsequent evaluation of fixed assets (NAS "Tangible and intangible assets", NAS
"Investment Property", NAS "Impairment of Assets", etc.), afterwards being examined the
provisions of the International Financial Reporting Standards concerning the methods of
revaluating the fixed assets, their recognition, book-keeping and financial reporting. | | Keywords: Fixed Assets, Subsequent Evaluation, Revaluation, Revaluation Surplus, Depreciation,
Amortization, Fair Value, Book Value, Accounting Records | References:
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