Nicolae, BOBIÈšAN; Diana, DUMITRESCU; Carmen, COSTULEANU - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 64-72
Impairment and revaluation are terms closely related to one another, with subtle differences. Revaluation and … accounting books. The major difference between the two is that a revaluation can be made upwards (to increase the value of the … between revaluation and impairment of assets. …