Prezentarea situatiilor financiare IAS 7 Situatia fluxurilor de trezorerie IAS 16 Imobilizari corporale IAS 36 Deprecierea activelor IAS. Depreciation’s value, as it is defined by IAS 36 Assets’ depreciation, . contabilitate – IAS 36 “Deprecierea activelor”, CECCAR Publishing House, Bucharest. 6 pages Seminar 4 – IAS 36 Deprecierea activelor cu rezolvare. Valoarea justă a fost estimată de către evaluator la suma de lei Pentru; Bucharest.

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Financial assets carried at amortised cost Sincethe entities listed on regulated market compulsorily apply the IFRSs for preparing annual individual financial statements. Cumulative impairments at the activslor and at the end of the financial year 3. Moreover, the quality of financial reporting is sustained through the transparency of disclosed information.

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The concept of prudence was eliminated from achivelor new Conceptual framework and it is no longer presented as a qualitative characteristic of useful financial reporting. The circumstances or events that led to the reversal of a write-down of inventories Since AeRO was launched in earlyour research includes the financial information reported by the analyzed entities for the financial year Top 50 investitori in publicitate by revista biz issuu.

Following the feedback received on the Actievlor draft, in early IASB discussed the possibility to reintroduce the notion of prudence in the Conceptual framework. A research published in tested the effects of IFRS adoption in case of Romanian listed entities and concluded that the impact of the application of IFRS on deprecieerea income and equity is relatively reduced Neag, The IFRSs applies worldwide, on a large scale.

In this context, the main objective of the paper is to conduct a comparative analysis on the disclosure of impairment of assets in case of Romanian entities.

International Accounting Standard No. We identified the total number of items that must be disclosed regarding impairment of assets and we determined the index of disclosure for each of the surveyed entities.

Standarde Internaționale de Raportare Financiară – Wikipedia

We consider that there is room for improvement in the field of informational transparency regarding impairment of assets; the general, theoretical expressions published in the financial statements must be, in time, replaced with practical explanations that convey the economic reality of the assets, tailored to the specific of each entity. Ias 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors.

But, entities listed on the regulated market publish a greater volume of financial information, in order to satisfy the informational needs of stakeholders especially those of shareholderseven if the disclosure of impairment of assets is not sufficiently detailed, as required by IFRS. Enter the email address you signed up with and we’ll email you a reset link.


Standarde Internaționale de Raportare Financiară

The implications of potential impairment losses are significant and challenge management, auditors and valuation experts to a large extent. Information regarding the main temporary differences Accounting policies regarding the recognition and valuation of assets 5. Active financiare contabilizate la cost IAS 39 Accordingly, in the same economic and social space, we have the possibility to compare the informational transparency regarding the impairment activslor assets in case of two sets on entities, subjected to different requirements on disclosure, based on the provisions from the applied accounting referential.


The valuation at the lower of the carrying amount and fair value less costs to sell Sign in now to see your channels and recommendations. The amount of any reversal of any write-down of inventories arising from an increase in net realisable value This finding is also sustained by the fact that in case of three of the surveyed entities, the report of the independent auditor contains a qualified opinion related to the accuracy of information about impairment losses.

In Romania, the entities listed on a regulated market use the IFRSs for preparing the annual financial statements, while entities listed on AeRO apply the provisions from Romanian accounting regulation approved by Order no.

Description of cash generating unit, presentation of the change in the aggregation of assets, description of the way of aggregating assets if any amount of impairment loss reversal by class of assets and segment 8. If recoverable amount is fair value less costs of disposal, or value in use 9. Remember me on this computer. Similar to the results obtained in case of entities listed on the regulated market, we found that entities listed on AeRO do not present information about the methods and techniques used in assets valuation or in determination of their value at the inventory date.

Details regarding the determination of impairment of assets 9. The results of our study indicate that the surveyed entities disclosed information regarding impairment of assets in their annual financial statements, as required by the international standards and, respectively, by Romanian regulation. In order to analyze the transparency of information regarding the impairment of assets published by these entities, we lectured the provisions from the standards applicable to assets and we identified 27 items that entities must disclose about impairment of assets.

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Click here to sign up. Net gains or net losses on financial assets at fair value through profit or loss Source: Financial assets carried at cost IAS 39 On the other hand, given the fact that the entities listed on AeRO are at the beginning of the road, the amount of disclosed information is unsatisfactory; we consider that these entities must strive to improve communication with shareholders and information disclosed regarding impairment of assets should be more detailed, in order to ensure the quality of financial statements through informational transparency.

In relation to the measurement and disclosure of assets in annual financial statements, prudence implies identification and recognition of impairment whenever delrecierea are indices that the carrying amount of an asset is higher that its recoverable amount.

The best index of disclosure was obtained by ALR, its value representing the upper limit of the range; the lower limit of the range is represented by the index of disclosure obtained by ECT. Based on our comparative analysis, we found that, although the surveyed entities are listed on different markets, with different rules regarding informational transparency and apply different accounting regulations for preparing annual financial statements and thus, for disclosing impairment of assets, however there are common issues related to the treatment of impairment.

Details regarding impairment recognised for doubtful debts Active financiare contabilizate la cost amortizat Politicile contabile privind evaluarea stocurilor, inclusiv formulele utilizate pentru calcularea costului Accordingly, our sample includes entities from three fields of activity: However, the expected benefits of IFRS adoption, such as increased comparability and transparency of financial reporting, can be achieved only if IFRS application contributes to the improvement of the quality of accounting information P can,p.

The deferred tax expense arising from the write-down or reversal of a previous write-down IAS 12 of a deferred tax asset Inat the European Union actlvelor, the Regulation on the application of IFRS for preparing the financial statements of entities listed on EU deprecierra markets was published.

The sample includes 19 entities listed on the regulated market and 19 entities listed on AeRO. In the Romanian accounting regulation, we identified 13 items that must be disclosed in relation to activwlor of assets; these items are summaryzed in the table below: Also, entities avoid to present details regarding impairment expense recognised for each asset and disclose the global amount of this expense.