TANGIBLE ASSETS REVALUATION POLICY AT ENTITIES LISTED ON THE BUCHAREST STOCK EXCHANGE - TIER I. Cover Image

TANGIBLE ASSETS REVALUATION POLICY AT ENTITIES LISTED ON THE BUCHAREST STOCK EXCHANGE - TIER I.
TANGIBLE ASSETS REVALUATION POLICY AT ENTITIES LISTED ON THE BUCHAREST STOCK EXCHANGE - TIER I.

Author(s): Csősz Csongor
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: revaluation policy; debt ratio; amount of tangible assets

Summary/Abstract: Each year in preparation of annual financial statements must be evaluated the entity’s assets to be presented, so that these assets to be recorded in the financial statements at fair value need regular revaluation. Revaluations should be made with sufficient regularity so that the accounting value to does not differ substantially from that which would be determined using fair value at balance sheet date, so is guaranteed the true and fair view of the financial statements. The study contains an analysis of the 25 listed entities on the Bucharest Stock Exchange (BSE) tier I. of the revaluation policy, in relation with debt ratio of the entity, size of the entity, amount of tangible assets (tangible assets share in total assets) and in relation with the seniority (age) of tangible assets.

  • Issue Year: XIX/2013
  • Issue No: 19
  • Page Range: 174-181
  • Page Count: 8
  • Language: German
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