Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Valuating property, plant and equipment after recognition with the purpose of preparing the annual financial statements is an extremely important step in presenting a true and fair view of the entity. Thus, the company must take into account the main valuation methods used and develop appropriate ac...

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Bibliographic Details
Main Author: Mărioara MOLOCINIUC (HRIȚCAN)
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-03-01
Series:CECCAR Business Review
Subjects:
impairment
valuation
property
plant and equipment
revaluation
net carrying value
just value
Online Access: https://www.ceccarbusinessreview.ro/comparative-study-on-the-valuation-of-property-plant-and-equipment-after-recognition-ias-16-vs-ompf-no-1802-2014-a104d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/comparative-study-on-the-valuation-of-property-plant-and-equipment-after-recognition-ias-16-vs-ompf-no-1802-2014-a104d/download-PDF/

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