REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES
Journal Title: Challenges of the Knowledge Society - Year 2011, Vol 1, Issue 0
Abstract
Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy and taxation, the present study aims to analyze the fiscal vision on the revaluation, the manner in which the above mentioned accepts the revaluation of tangible assets. It is a known fact that the accounting information is used by the taxation as an object and a support in order to determine and to settle the assessments, the taxes and the contributions. Still, the taxation authority reserves the rights to punctually impose some financial treatments distinct to the accounting rules. This also happens with the revaluation of tangible assets, and this is exactly what we emphasize in the present paper.
Authors and Affiliations
MARIANA GURĂU, MARIA GRIGORE
Keywords
Related Articles
- EP ID EP87590
- DOI -
- Views 170
- Downloads 0
MATRIMONIAL CONVENTION
The matrimonial regime is ruled by two perspectives, the Roman law and the German one. The Romanian concepts were taken from the French law. The new Romanian Civil Code is characterized by the special attention it pays t...
CONSIDERATIONS REGARDING THE GUARANTEEING OF HUMAN RIGHTS IN ROMANIA
In our country existed and exists still a constant concern to respect and guarantee human rights and fundamental freedoms, especially after 1989, when Romania became a member or acceding to international or regional trea...
THE CONSUMPTION LOAN AGREEMENT PARTICULAR ASPECTS REGARDING CONTRACTING CAPACITY OF PARTIES
The study contains a short presentation of loan contract, with a special view of condition for the validity of the contract that refers to the capacity of the parties to conclude such contract. The study proposed to anal...
THE ARREST PROCEDURE IN ACCORDANCE WITH THE DEMANDS OF THE CONVENTION
In order to arrest an individual certain criminal procedural formal and basic conditions must be met. However, due to our country's ratification of the European Convention on Human Rights, besides this criteria, it is al...
CULTURAL PHENOMENA AND PROCESSES IN CONTEMPORARY SOCIETY – DETERMINANTS OF CULTURAL POLICIES
Cultural phenomena and processes in the contemporary society, influenced by the social development models and by the fact that the constitutive elements of the culture have become the decisive factors of social change, a...