Published by on April 27, 2020
Categories: Finance

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.

Author: Dule Malajind
Country: Bosnia & Herzegovina
Language: English (Spanish)
Genre: Spiritual
Published (Last): 19 June 2011
Pages: 361
PDF File Size: 13.13 Mb
ePub File Size: 13.52 Mb
ISBN: 889-3-98567-285-8
Downloads: 55013
Price: Free* [*Free Regsitration Required]
Uploader: Mazugul

Impairment losses recognition according to their nature operating or financial Source: We consider that there is room for improvement in the field of informational transparency regarding impairment of assets; the general, theoretical expressions published in activelog financial statements must be, in time, replaced with practical explanations that convey the economic reality of the assets, tailored to the specific of each activeolr.

Sincethe entities listed on regulated market compulsorily apply the IFRSs for preparing annual individual financial statements. However, users may print, download, or email articles for individual use. Only few entities present information about the circumstances that led to the recognition of impairment. Accommodation and food service activities 4 iad from each market ; Manufacturing 14 entities from each market ; Construction 1 entity from each market.

Presentation of details regarding adjustments for impairment of tangible assets 2.

Electronic banking ddprecierea bangladesh pdf download schema breakout commedie riciclaggio radioamatori rabbia. The circumstances or events that led to the reversal of a write-down of inventories The expense recognized during the period regarding bad or doubtful debts Moreover, we found that some entities do not present separately the depreciation and the impairment of assets recognised during the financial year. Whether it applies the fair value model of the cost model 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.

The deferred tax expense arising from the write-down or reversal of a previous write-down IAS 12 of a deferred tax asset Description of cash generating unit, presentation of the change in the aggregation of assets, description of the way of aggregating assets if any amount of impairment loss reversal by class of assets and segment 8.


Calculation of impairment of tangible assets and their changes by types of items 6. 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.

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, Help Center Find new research papers in: Although various companies recorded significant impairments in recent years, many of them still have huge amounts of hidden reserves in their asset base.

Ministry of Public Finances. Ias 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors.

Standarde Internaționale de Raportare Financiară – Wikipedia

Net gains or losses from fair value adjustments Information regarding the main temporary differences 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. Cumulative impairments at the beginning and at the end of the financial year 3.

Remember me on this computer. Prudence, thus accounting conservatism, is usually referred in practice by means of adjustments for impairment and provisions.

Accordingly, our sample includes entities from three fields of activity: The accounting policies adopted in measuring inventories, including the cost formula used; Users should refer to the original published version of the material for the full abstract. This abstract may be abridged. The best index of disclosure was obtained by ALR, its value representing the upper limit of the range; the lower limit of the range is represented by the index of disclosure obtained by ECT.

Studying design and art from a young age, alexs creations can be characterised by their boundarypushing nature and their ambient, dubinfused, experimental sound.

Valuation of investment property in accordance with IAS 36 when it applies the cost model The standard requires compliance with any specific ifrs applying to ddprecierea transaction, event or condition, and provides guidance on developing accounting policies for other items that result in relevant and reliable information. Usdrub na reuit s sparg 62,5 deprecerea ncearc ias peste 67, Following the feedback received on the Exposure draft, in early IASB discussed the possibility to reintroduce the notion of prudence in the Conceptual framework.


Accounting policies regarding the recognition and valuation of assets 5. 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.

However, the expected benefits of IFRS adoption, such as increased comparability and transparency of financial reporting, can be achieved only if IFRS application contributes to the improvement of the quality of accounting information P can,p. 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.

Details regarding the determination of impairment of assets 9. Valuation of the elements in the financial statements on a prudent basis satisfies the informational needs of shareholders by ensuring the presentation of the economic reality of the assets and liabilities owned by an entity.

Standarde Internaționale de Raportare Financiară

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 remained items. Also, entities avoid to present details regarding impairment expense recognised for each asset and disclose the global amount of deprevierea expense. The valuation techniques used to measure fair value less costs of disposal Information regarding impairment of assets is disclosed only in a general manner. Active financiare contabilizate la cost amortizat Since AeRO was launched in earlyour research includes the financial information reported depreciereaa the analyzed entities for the financial year