Holt, Gheorghe; Holt, Alina Georgiana - In: Annals of the University of Petrosani, Economics 9 (2009) 2, pp. 21-28
Starting May 2009, revaluation reverts unknown for taxation, in terms of tax the profit. This new tax rule shapes again the accounting behaviour. Thus, it is likely that most firms with revalued assets to choose for transfer from revaluation reserve from account 105 “Revaluation Reserves...
