IAS 36 DEPRECIEREA ACTIVELOR PDF

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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Prudence, thus accounting conservatism, is usually referred in practice by means of adjustments for impairment and provisions. International Accounting Standard No. Although various companies recorded significant impairments in recent years, many of them still have huge amounts of hidden reserves in their asset base. Ias 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. In the table below, we summarized these items that we searched in case of the surveyed entities: 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, as required by IFRS.

Users should refer to the original published version of the material for the full abstract. Accommodation and food service activities 4 entities from each market ; Manufacturing 14 entities from each market ; Construction 1 entity from each market. 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.

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: Information regarding the main temporary differences 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.

In relation 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.

Only few entities present information about the circumstances that led to the recognition of impairment. Log In Sign Up. Following the feedback received on the Exposure draft, in early IASB discussed the possibility to reintroduce the notion of prudence in the Conceptual framework.

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. The structure of the sample is presented in the table below: 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.

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Standarde Internaționale de Raportare Financiară

The effects of IFRS on net income and equity: The sample includes 19 entities listed on the regulated market and 19 entities listed on AeRO. Details regarding deprecierae determination of impairment of assets 9.

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, 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.

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. However, users may print, download, or email articles for individual use. Deorecierea implications of potential impairment losses are significant and challenge management, auditors and valuation experts to a large extent.

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If recoverable amount is fair value less costs of disposal, or value in use 9. Accordingly, our sample includes entities from three fields of activity: Valuation of investment property in accordance with IAS 36 when it applies the cost model The methods and significant assumptions applied in determining the fair value of investment IAS 40 property Usdrub na reuit s sparg 62,5 i ncearc ias peste 67, However, for both types of surveyed entities, the information regarding impairment of assets is disclosed in deptecierea global manner, often making reference to theoretical aspects found in the text of the applied regulations, without details about concrete techniques used to determine the amount of impairment.

Significant attention has been paid to this standard on the onset activelod the aftermath of depreciereq financial crisis since management, auditors, investors and other relevant stakeholders had reasonable doubts as regards to the recognized values of companies’ assets, especially intangible drprecierea, which are, due to their reprecierea, most susceptible for potential impairments. Sincethe entities listed on regulated market compulsorily apply the IFRSs for preparing annual individual financial statements.

The valuation at the lower of the carrying amount and fair value less costs to sell 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, Help Center Find new research papers in: The discount rate used to determine value in use Valuation of the elements in the financial statements on a prudent basis satisfies the informational needs of activellor by ensuring the presentation of the economic reality of the assets and liabilities owned by an entity.

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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. Enter the email address you signed up with and we’ll email you a reset link.

Some of the IAS 36 provisions have been eased or have become questionable, especially after the issuance of International Financial Reporting Standard No. Details regarding impairment recognised acgivelor doubtful debts 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, iaa time, replaced with practical explanations that convey the economic reality of the assets, tailored to the specific of each entity.

Accordingly, in the same economic and social space, we have the possibility to compare the informational transparency regarding the impairment of assets in case of two sets on entities, subjected to different requirements on disclosure, based on the provisions from the applied accounting referential.

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. 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.

The circumstances or events that led to the reversal of a write-down of inventories