Valuation of Tangible Assets for Financial Reporting
Valuation of Tangible Assets for Financial Reporting

Summary/Abstract: Today’s globalization trend, which affects all the economic and social dimensions, often requires business valuation as well. This is also due to the outsourcing of certain services. Therefore, our paper tackles particular issues related to tangible assets valuation for financial reporting purposes. It is well known that investors are interested in the value of these assets in order to estimate the contribution to the income flows generated by the entity or in order to exchange securities. The assumptions considered refer to the percentage of tangible assets in all the assets and to the value of these fixed assets depending on the market value computed for the companies listed in the Bucharest Stock Exchange and included in the 1st category.

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