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 impairment both require the company to evaluate the assets for their fair value, and then take appropriate action in updating the accounting books. The major difference between the two...