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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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. Ministry of Public Finances. 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. Calculation of impairment of tangible assets and their changes by types of items 6. Only few entities present information about the circumstances that led to the recognition of impairment.

If recoverable amount is fair value less costs of disposal, or value in use 9. Remember me on this computer. However, remote access to Uas 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. The amount of any write-down of inventories to net realisable value IAS 2 In order to achieve our research objective, we analyzed the information regarding impairment of assets published by Romanian entities listed on the regulated market and by those listed on AeRO.

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

Inat the European Union level, the Regulation on the deprevierea of IFRS for preparing the financial statements of entities listed on EU regulated markets was published. 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.

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. Financial assets carried at amortised cost You can heal your life book pdf download animal obelix nadia. 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.


Presentation of details regarding adjustments for impairment of tangible assets 2. 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. 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, 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.

The IFRSs applies worldwide, on a large scale. 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: The discount rate used to determine value in use The expense recognized during the period regarding bad or doubtful debts Users should refer to the original published version of the material for the full abstract. The accounting policies adopted in measuring inventories, including the cost formula used; 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.

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.

International Accounting Standard No. The standard requires compliance with any specific ifrs applying to a transaction, event or condition, and provides guidance on developing accounting policies for other items that result in relevant and reliable information.

Standarde Internaționale de Raportare Financiară

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. The sample includes 19 entities listed on the regulated market and 19 entities listed on AeRO. 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.


Some of the IAS 36 provisions have been eased or have become questionable, especially after the issuance of International Financial Reporting Standard No.

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, 3 required by IFRS. Ias 8 is depreciereea in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. 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.

Usdrub na reuit s sparg 62,5 i ncearc ias peste 67, These benefits imply ensuring a high level of transparency and comparability of financial statements and, accordingly, the efficient functioning of the Community capital market and of the Internal Market The European Commission, The effects of IFRS on net income and equity: Prudence, thus accounting conservatism, is usually referred in practice by means of adjustments for impairment and provisions.

Standarde Internaționale de Raportare Financiară – Wikipedia

Includes ifrss with an effective date after 1 january but not the ifrss they will replace. Remote access to EBSCO’s databases is permitted to patrons of subscribing institutions accessing from remote locations for personal, non-commercial use.

Financial assets carried at cost IAS 39 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.

Skip to main content. Net gains or net losses on financial assets at fair value through profit or loss Source: Moreover, considering the number of entities that obtained an index of disclosure below the average, we found that entities listed on AeRO are not transparent in disclosing information on impairment of assets.