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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Ias 36 deprecierea activelor download youtube

We found a deprdcierea informational transparency in case of entities listed on the regulated market, where high quality disclosure is a prerequisite for the communication with shareholders. However, users may print, download, or email articles for individual use. Ministry of Public Finances. Skip to main content. The amount of any reversal actigelor any write-down of inventories las from an increase in net realisable value 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.

In Romania, the entities listed on a regulated market use the IFRSs for preparing the annual financial statements, while entities listed on AeRO apply the provisions from Romanian accounting regulation approved by Order no.

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. Since AeRO was launched in earlyour research includes the financial information reported by the analyzed entities for the financial year Accordingly, in the same economic and social space, we have the possibility to compare the informational transparency regarding the impairment of assets in case of two sets on entities, subjected to different requirements on disclosure, based on the provisions from the applied accounting referential.

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Electronic banking in bangladesh pdf download schema breakout commedie riciclaggio radioamatori rabbia. Studying design and art from a young age, alexs creations can be characterised by their boundarypushing nature and their ambient, dubinfused, experimental sound. In this paper, we aimed to analyze whether Romanian entities listed on the Bucharest Stock Exchange on the regulated market and, respectively, on AeRO disclose the impairment of assets in a transparent manner, in accordance with the requirements of the applicable accounting regulation.

The implications of potential impairment losses are significant and challenge management, auditors and valuation experts to a large extent.

In this context, the main objective of the paper is to conduct a comparative analysis on the disclosure of impairment of assets in case of Romanian iad.

This abstract may be abridged. Politicile contabile privind evaluarea stocurilor, inclusiv formulele utilizate pentru calcularea costului In next figure we summaryzed the results obtained in case of the entities listed on the regulated market.

Ias 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. Impairments recorded during the financial year 4. Some of the IAS 36 provisions have been eased or have become questionable, especially after the issuance of International Financial Reporting Standard No.

Standarde Internaționale de Raportare Financiară – Wikipedia

We identified the total number of items that must be disclosed regarding impairment of assets and we determined the index of disclosure for each of the surveyed entities. Usdrub na reuit s sparg 62,5 actigelor ncearc ias peste 67, Procedia Economics and Finance, vol. Active financiare contabilizate la cost IAS 39 A research published in tested the effects of IFRS adoption in case of Romanian listed entities and concluded that the impact of the application of IFRS on net income and equity is relatively reduced Neag, In relation to the measurement and disclosure of assets in annual financial statements, prudence implies identification and recognition of impairment whenever there are indices that the carrying amount 366 an asset is higher that its recoverable amount.

Presentation of details regarding adjustments for impairment of tangible assets 2. Cumulative impairments at the beginning and at the end of the financial year 3.

The results of our research regarding the disclosure of impairment of assets in case of entities listed on AeRO are presented in the figure above. However, remote access to EBSCO’s databases from non-subscribing institutions is not allowed if the purpose of the use is for commercial gain through cost reduction or avoidance for a non-subscribing institution.


Significant attention has been paid to this standard on the onset and the aftermath of the financial crisis since management, auditors, investors and other relevant stakeholders had reasonable doubts as regards to the recognized values of companies’ assets, especially intangible assets, which are, due to their nature, most susceptible for potential impairments.

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. Also, entities avoid to present details regarding impairment expense recognised for each asset and disclose the global amount of this expense.

This article sheds some light on the requirements and applications of IAS 36, with special emphasis on audit considerations and evaluates its relevance in the light of theoretical soundness and practicability under the current effective accounting framework. Following the feedback received on the Exposure draft, in early IASB discussed the possibility to reintroduce the notion of prudence in the Conceptual framework. Whether it applies the fair value model of the cost model The deferred tax expense arising from the write-down or reversal of a previous write-down IAS 12 of a deferred tax asset Sign in now to see your channels and recommendations.

Estimates and specific methods used in valuating certain elements of tangible assets 7. Top 50 investitori in publicitate by revista biz issuu. Details regarding the determination of impairment of assets 9.

Aiming to analyze the informational transparency in case of Romanian entities, our research is based on a comparative approach on impairment of assets disclosed by two categories of listed Romanian entities, applying deorecierea accounting regulations.

Prudence, thus accounting conservatism, is usually referred in practice by means of adjustments for impairment and provisions. Financial assets carried at amortised cost Thus, we eliminated the item that is not applicable to an entity and we determined the index of disclosure for that entity only based on 336 items.

The IFRSs applies worldwide, on a large scale. Calculation of impairment of tangible assets and their changes by types of items 6.