EVALUAREA LA VALOAREA JUSTĂ A IMOBILIZĂRILOR CORPORALE PENTRU RAPORTAREA FINANCIARĂ
EVALUATION AT THE FAIR VALUE OF LAND AND BUILDINGS FOR FINANCIAL REPORT

Summary/Abstract: The fair value of land and buildings is usually its market value. This value is determined by appraisal normally undertaken by professionally qualified valuers. The fair value of items of plant and equipment is usually their market value determined by appraisal . When there is no evidence of market value because these items are rarely sold, except as part of a continuing business, they are valued at their depreciated replacement cost. The frequency of revaluations depends upon the movements in the fair values of items of property, plant and equipment begin revalued. When the fair value of a revalued asset differs materially from its carrying amount, a further revaluation is necessary. Some items of property, plant and equipment may experience significant and volatile moments in fair value this necessitating annual revaluation.

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