Studiu comparativ privind deprecierea activelor prin prisma transparenței informaționale
Comparative study on impairment of assets in terms of informational transparency

Summary/Abstract: In the context of recent debates on reintroducing the notion “prudence” in the Conceptual framework for financial reporting, research on accounting conservatism practices is in the spotlight. Impairment of assets, one of the conservative practices, is analyzed in this study based on a comparation between the provision of Romanian accounting regulation and International Financial Reporting Standards (IFRS) and in terms of informational transparency of financial reporting published by Romanian entities under two different sets of accounting regulations. Results show that the entities included in the study have published information on impairment of assets in their financial statements, but in a global manner, without details about impairment’s calculation.

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