出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The present work tackles as main theme the bookkeeping controversy, which is met when the two international audit standards are put face to face, especially IAS 16 that it refers to corporal immobilizations versus IAS 40, that it refers to an real investment. This work has as a goal the presentation and the differentiation of the bookkeeping controversy between the two audit international standards. In the first part of the work there are presented the two standards, IAS 16 corporal Immobilizations called also the goods of the enterprise or the immobilized corporal actives is the most used term in order to refer to the corporal goods which will be used in a production unity, that will bring benefits to the enterprise for a period more than year, and an IAS 40 real Investment is defined by IAS as real investment. The real investment is called sometimes ‘passive' investment, in order to distinguish from a property managed active as it would be the corporal immobilizations, of which use it is integrated into the rest of the entity operations; and in the second part there is presented a study case, upon the new appraisement of an immobilization in order to hire it out.
