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...
Main Author: | Mărioara MOLOCINIUC (HRIȚCAN) |
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Format: | Article |
Language: | English |
Published: |
The Body of Expert and Licensed Accountants of Romania
2021-03-01
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Series: | CECCAR Business Review |
Subjects: | |
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/
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