Aspecte contabile si fiscale specifice diferentelor din reevaluare si cesiunii activelor fixe
ACCOUNTING AND FISCAL ASPECTS SPECIFIC TO THE DIFFERENCES FROM THE REVALUATION AND THE CESSION OF THE FIXED ASSETS

Summary/Abstract: The fixed assets of a firm, after the modifications that intervene in time, in their condition and in the price level, are periodically supposed to some revaluating operations by which it can be determined the present value. Generally, the fixed actives are subjects to revaluation (terrains and buildings) that, cause of a long period of utilization, they experienced in the most vast way the impact of the technological progress and of the prices variation. In the context of the accountable regulation according to the European directives, the revaluation is presented like an alternative method to the evaluation based upon the historic cost. So, is being stipulated, that after the initial recognition, a corporal immobilization can be presented in the financial situations at the revaluated value, based on the right value from the balance moment, and less the cumulated amortization and any lost cumulated from depreciations. In the case of the cession of the corporal immobilization, the revaluation occurs in the moment of establishing the value of the market goods that are the transactions object between the parts especially in the case of fusion operations. Consequently, the revaluation of the fixed assets is significant influences upon the values registered in accountancy and contributes at supplying some relevant informations for the users.

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