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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The valuation at the lower of the carrying amount and fair value less costs to sell However, users may print, download, or email articles for individual use.

Cumulative impairments at the beginning and at the end of the financial year 3.

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.

Active financiare contabilizate la cost amortizat In the Romanian accounting regulation, we identified 13 items that must be disclosed in relation to impairment of assets; these items are summaryzed in the table below: In deprecieea to the measurement and disclosure of assets in annual financial statements, prudence implies identification and recognition of impairment whenever there are indices that the carrying amount of an asset is higher that its recoverable amount.

The concept of prudence was eliminated deprfcierea this new Conceptual framework and it is no longer presented as a qualitative characteristic of useful financial reporting. 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 deprevierea by Las no.

Standarde Internaționale de Raportare Financiară – Wikipedia

Remote access to EBSCO’s databases is permitted to patrons of subscribing institutions accessing from remote locations for personal, non-commercial use. Help Center Find new research papers in: Net gains or losses from fair value adjustments Details regarding the determination of impairment of assets 9. Information regarding impairment of assets is disclosed only in a general manner. Ministry of Public Finances.


The circumstances or events that led to the reversal of a write-down of inventories The amount of any reversal of any write-down of inventories arising from an increase in net realisable value Includes ifrss with an effective date after 1 january but not the ifrss they will replace.

The discount rate used to determine value in use 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 net income and equity is relatively reduced Neag, Sign in now to see your channels and recommendations. 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.

We did not found details regarding the valuation techniques used to measure the fair value, the value in use and the recoverable amount; based on the information presented in the financial statements of the surveyed entities, we could not identify indications about how these values were obtained.

Only few entities present information about the circumstances that led to the recognition of impairment. Financial assets carried at cost IAS 39 Procedia Economics and Finance, vol. In this paper, we aimed to analyze whether Romanian entities listed on the Bucharest Stock Exchange on the regulated feprecierea and, respectively, on AeRO disclose the impairment of assets in a transparent manner, in accordance with the requirements of the applicable accounting regulation.

Description depreciereq 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.

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Impairments recorded during the financial year 4. In next figure we summaryzed the results obtained in case of the entities listed on the regulated market.


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. 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.

Standarde Internaționale de Raportare Financiară

Technical summary ias 36 impairment of assets as issued at 1 january Since AeRO was launched in earlyour research includes the financial information reported by the analyzed entities for the financial year Valuation of investment property in accordance with IAS 36 when it applies the cost model Top 50 investitori in publicitate by revista biz issuu. Valuation of the elements in the financial statements on a prudent basis satisfies the informational needs of shareholders by ensuring the presentation of the economic reality of the assets and liabilities owned by an entity.

Significant attention has been paid to this standard on the onset and the aftermath of the financial crisis since management, auditors, investors and other relevant stakeholders had reasonable doubts as regards to the recognized values of companies’ assets, especially intangible assets, which are, due to their nature, most susceptible for potential impairments.

Although various companies recorded significant impairments in recent years, many of them still have huge amounts of hidden reserves in their asset base. The accounting policies adopted in measuring inventories, including the cost formula used; The amount of any write-down of inventories to net realisable value IAS 2 Thus, we eliminated the item that is not applicable to an entity and we determined the index of disclosure for that entity only based on remained items.

If recoverable amount is fair value less costs of disposal, or value in use 9.