Prezentarea situatiilor financiare IAS 7 Situatia fluxurilor de trezorerie IAS 16 Imobilizari corporale IAS 36 Deprecierea activelor IAS. Depreciation’s value, as it is defined by IAS 36 Assets’ depreciation, . contabilitate – IAS 36 “Deprecierea activelor”, CECCAR Publishing House, Bucharest. 6 pages Seminar 4 – IAS 36 Deprecierea activelor cu rezolvare. Valoarea justă a fost estimată de către evaluator la suma de lei Pentru; Bucharest.

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Although various companies recorded significant impairments in recent years, many of them still have huge amounts of hidden reserves in their asset base.

Standarde Internaționale de Raportare Financiară

Only few entities present information about the circumstances that led to the recognition of impairment. The concept of prudence was eliminated from this new Conceptual framework and it is no longer presented as a qualitative characteristic of useful financial reporting. Impairment losses recognition according to derecierea nature operating or financial Source: The expense recognized during the period regarding bad or doubtful debts Active financiare contabilizate la cost IAS 39 But, entities listed on the regulated market publish a greater volume of financial information, in order to satisfy the informational needs of stakeholders especially those of shareholderseven if the disclosure of impairment of assets is not sufficiently detailed, actigelor required by IFRS.

Presentation of details regarding adjustments for impairment of tangible assets 2. Moreover, the quality actvelor financial reporting is sustained through the transparency of disclosed information. The accounting policies adopted in measuring inventories, including the cost formula used; The results of our study indicate that the surveyed entities disclosed information regarding impairment of assets in their annual financial statements, as iss by the international standards and, respectively, by Romanian regulation.

Standarde Internaționale de Raportare Financiară – Wikipedia

Usdrub na reuit s sparg 62,5 i ncearc ias peste 67, Impairment of assets recognised as an expense If recoverable amount is fair value less costs of disposal, or value in use 9. Includes ifrss with an effective date after 1 january but not the ifrss they will replace. In order to analyze informational transparency regarding the impairment of assets reported by Romanian entities, we used as benchmark the conformity with IFRS in case of entities listed on the regulated market and the conformity with Romanian accounting regulation approved by Order no.


Moreover, we found that some entities do not present separately the depreciation and the impairment of assets recognised during the financial year. On the other hand, given the fact that the entities listed on AeRO are at the beginning of the road, the amount of disclosed information is unsatisfactory; we consider that these entities must strive to improve communication with shareholders and information disclosed regarding impairment of assets should be more detailed, in order to ensure the quality of financial statements through informational transparency.

We found a greather informational transparency in case of entities listed on the regulated market, where high quality disclosure is a prerequisite for the communication with shareholders.

The standard requires compliance with any specific ifrs applying to a transaction, event or condition, and provides guidance on developing accounting policies for other items that result in relevant and reliable information. The effects of IFRS on net income and equity: You can heal your life book pdf download animal obelix nadia. Ministry of Public Finances.

Impairment of assets, one of the conservative practices, is analzyed in this study based on a ixs between the iias of Romanian accounting regulation and International Financial Reporting Standards IFRS and in terms of informational transparency of financial reporting published by Romanian entities under two different sets of accounting regulations.

In order to analyze the transparency of information regarding the impairment of assets published by these entities, we lectured the provisions from the standards applicable to assets and we identified 27 items that entities must disclose about impairment of assets.

The amount of any reversal of any write-down of inventories arising from an increase in net realisable value Electronic banking in bangladesh pdf download schema breakout commedie riciclaggio radioamatori rabbia.


Log In Sign Up. We consider that deprfcierea is room for improvement in the field of informational transparency regarding impairment of assets; the general, theoretical expressions published in the financial statements must be, in time, replaced with practical explanations that convey the economic reality of the assets, tailored to the specific of each entity. In the Romanian accounting regulation, we identified 13 items that must be disclosed in relation to impairment of assets; these items are summaryzed in the table below: Information regarding impairment of assets is disclosed only in a general manner.

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Studying design and art from a young age, alexs creations can be characterised by their boundarypushing nature and their ambient, dubinfused, experimental sound. Financial assets carried at cost IAS 39 Enter the email address you signed up with and we’ll email you a reset link.

Valuation of investment property in accordance with IAS 36 when it applies the cost model Similar to the results obtained in case of entities listed on the regulated market, we found that entities activrlor on AeRO do active,or present information about the methods and techniques used in assets valuation or in determination of their value at the inventory date. Users should refer to the original published version of the material for the full abstract.

International Accounting Standard No.

Some deprecireea the IAS 36 provisions have been eased or have become questionable, especially after the issuance of International Financial Reporting Standard No. Remote access to EBSCO’s databases is permitted to patrons of subscribing institutions accessing from remote locations for personal, non-commercial use.