REASSESSEMENT, ACCOUNTING POLICY ON TANGIBLE PRESENTATION IN THE FINANCIAL STATEMENTS

This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial statements of the Romanians companies .Reassessment of the assets shows special interest for the beneficiaries accounting information because only a suitable policy will lead to credibility assessment and relevant data financial statements of assets. Although there have been numerous concerns to find optimal pricing model, currently neither practitioners nor researchers have not reached a consensus on optimal accounting measurement. The Romanian accounting, revaluation model leads to tangible assets revalued amount, respectively the amount tangible asset's fair. The main factors influencing variables revaluation policy are presented in the paper and analyzed in terms of their correlation with reassessment decision.