individual institutions to control the order of assets valuation (revaluation) at the economic entities level. The … non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of … economic resources revaluation accounting have been substantiated, as well as its importance in bringing the book value of such …

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. …

for financial instruments valuation has been overviewed and the proposals made as to additions to the valuation of these …

This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial … 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 …

Regulations. It also is reviewing fiscal influence of these valuation rules. …