THE FISCALITY INFLUENCE OVER THE DESIGN OF THE EVALUATION SYSTEM FOR TANGIBLE ASSETS Cover Image

THE FISCALITY INFLUENCE OVER THE DESIGN OF THE EVALUATION SYSTEM FOR TANGIBLE ASSETS
THE FISCALITY INFLUENCE OVER THE DESIGN OF THE EVALUATION SYSTEM FOR TANGIBLE ASSETS

Author(s): Csongor Csősz
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: evaluation procedures / methods; fiscality; fiscal inspections; fiscal legislation; accounting legislation

Summary/Abstract: Each year the entity’s assets need to be evaluated in order to be presented in anual financial statements. The applied evaluation procedures / methods have major influences on the financial statements, so the design of the evaluation system is a determinative process. Within the evaluation system design evaluation procedures / methods are establised which the entity consistently uses. The objective of this paper is to present the influence of fiscality on the evaluation system design for tangible assets at economic entities in Romania and Hungary, through the 21 factors (items) fixed within the empirical research. For this empirical study we used a questionnaire – as research technique and we analyzed the input information by the help of descriptive statistics.

  • Issue Year: XX/2014
  • Issue No: 20
  • Page Range: 79-86
  • Page Count: 8
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