SCURT ISTORIC AL REEVALUĂRILOR CONTABILE DIN ROMÂNIA
A BREEF HISTORY OF ACCOUNTING REEVALUATIONS IN ROMANIA

Summary/Abstract: A partial solution for obtaining a correct image in the financial statements under inflation conditions stands in the re-valuation of the company assets. The dramatic inflationist process that was a characteristic of our national economy after 1998, although it showed a tendency to improve over the past few years, has imposed the need to create a legal framework required for the application of procedures that may correct the incidence of inflation over financial statements, and thus the solution of re-valuation was adopted by the Romanian accounting legislation also.

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