THE COMPARATIVE ANALYSIS OF THE POLICIES OF RECOGNITION, ASSESSMENT AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF THE INFORMATION CONCERNING THE ASSET
THE COMPARATIVE ANALYSIS OF THE POLICIES OF RECOGNITION, ASSESSMENT AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF THE INFORMATION CONCERNING THE ASSET

Summary/Abstract: In this article we propose to realize a comparative analysis of the previsions of IAS 40 Investment Property and those of the new Order of the Minister of Public Finance no. 3.055/2009 concerning the problem of the recognition, assessment and disclosure of the investment property in the financial statements. The introduction in the national regulation of the rules stipulated by IAS 40 would allow the users to better realize the efficiency of the allocation and the consumption of the resources at the level of companies which have made investment property. The assimilation of an asset designated for investment or hold for the improvement of the capital with assets hold for the use has as consequence the failure of the financial statements relevance.

• Details
• Contents