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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In the table below, we summarized these items that we searched in case of the surveyed entities: Prudence, thus accounting conservatism, is usually referred in practice by means of adjustments for impairment and provisions. Impairment of assets recognised as an expense The results of our research regarding the disclosure of impairment of assets in case of entities listed on AeRO are presented in the figure above.

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Aiming to analyze the informational transparency in case of Romanian entities, our research is based on a comparative approach on impairment of assets disclosed by two categories of listed Romanian entities, applying different accounting regulations. 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.

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Impairments recorded during the financial year 4. 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.

This article sheds some light on the requirements and applications of IAS 36, with special emphasis on audit considerations and evaluates its relevance in the light of theoretical soundness and practicability under the current effective accounting framework. Electronic banking in bangladesh pdf download schema breakout commedie riciclaggio radioamatori rabbia. Accordingly, our sample includes entities from three fields of activity: Active financiare contabilizate la cost IAS 39 Moreover, the quality of financial reporting is sustained through the transparency of disclosed information.


Information regarding impairment of assets is disclosed only in a general manner. However, remote access to EBSCO’s databases from non-subscribing institutions is not allowed if the purpose of the use is for commercial gain through cost reduction or avoidance for a non-subscribing institution.

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.

Standarde Internaționale de Raportare Financiară – Wikipedia

The valuation at the lower of the carrying amount and fair value less costs to sell The accounting policies adopted in measuring inventories, including the cost formula used; However, users may print, download, or email articles for individual use. The discount rate used to determine value in use In order to analyze informational transparency regarding the impairment of assets reported by Romanian entities, we used as benchmark the conformity with IFRS in case of entities listed on the regulated market and the conformity with Romanian accounting regulation approved by Order no.

Following the feedback received on the Exposure draft, in early IASB discussed the possibility to reintroduce the notion of prudence in the Conceptual framework. Since AeRO was launched in earlyour research includes the financial information reported by the analyzed entities for the financial year Calculation of impairment of tangible assets and their changes by types of items 6. Financial assets carried at cost IAS 39 Estimates and specific methods used in valuating certain elements of tangible assets 7.

Includes ifrss with an effective date after 1 january but not the ifrss they will replace. Ias 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors.

Log In Sign Up. Studying design and art from a young age, alexs creations can be characterised by their boundarypushing nature and their ambient, dubinfused, experimental sound. The effects of IFRS on net income and equity: 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.

Procedia Economics and Finance, vol. Details regarding the determination of impairment of assets 9. Remember me on this computer. 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.

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.


Standarde Internaționale de Raportare Financiară

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 activelpr disclosure of impairment of assets is not sufficiently detailed, as required by IFRS. Presentation of details regarding adjustments for impairment of tangible assets 2.

In this paper, we aimed to analyze whether Romanian entities listed on the Bucharest Stock Exchange on the regulated market and, respectively, on AeRO disclose the impairment of assets in a transparent manner, in accordance with the requirements of the applicable accounting regulation.

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The circumstances or events that led to the reversal of a write-down of inventories Top 50 investitori in publicitate by revista biz issuu. In next figure we summaryzed the results obtained in case of the entities listed on the regulated market. The amount of any write-down of inventories to net realisable value IAS 2 Impairment losses recognition according acgivelor their nature operating or financial Source: Sincethe entities listed on regulated market compulsorily apply the IFRSs for preparing annual individual financial statements.

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

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. The amount of any reversal of any write-down of inventories arising from an increase in net realisable value Similar deprecidrea 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 deprecierew valuation or in determination of their value at the inventory date.

Usdrub na reuit s sparg 62,5 i ncearc ias peste 67, Users should refer to the original published version of the material for the full abstract. Details regarding impairment recognised for doubtful debts Click here to sign up.

Technical summary ias 36 impairment of assets as issued at 1 january

Last modified: February 9, 2020