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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 3, Number 3, Year 2015| ACCOUNTING ISSUES ABOUT FIXED ASSETS UNDER NATIONAL AND INTERNATIONAL REGULATIONS | 
Download | | Author(s): Liliana Lazari, Luminita Griu-pislaras | | DOI: 10.4316/EJAFB.2015.333 | | Abstract: The thesis presents theoretical and methodological aspects of data processing and to obtain information related to fixed assets as part of tangible assets necessary to streamline the process of decision making on the activities of the entity. It is well known that fixed assets are some of the strongest elements for checking the viability of each entity. These, in turn, must always take into account the composition, efficiency, renewal and functional status of their technical potential.
The national accounting reform started encouraged us to make comparison between the provisions of the National Accounting Standards (NAS) and International Standards (IFRS) in the treatment of fixed assets. Thus, special attention has presented evidence of the passage tangible recognition methods, initial and subsequent evaluation, and depreciation of fixed assets. The focus was on changes shaping our national accounting regulations by comparing them with international ones.
Given the accelerated economic development of contemporary times, it becomes more acute the need to obtain new information in the areas of economic activity, especially that of tangible evidence, including fixed assets. Considering this fact is of great importance and current continuous improvement of how to account for fixed assets of the entity. | | Keywords: Property, Assets, Recognition, Impairment, Non-recognition | References:
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