期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：For subsequent to initial recognition evaluation, an entity could choose one of the following models: model
of determining cost or model of re-evaluation called by accountancy regulation, OFMP 1752/2005,
alternative rules of evaluation.
In conformity with re-evaluation model (based upon right value), initial accounting value is substituted by
re-evaluated value represented by right value on re-evaluation date from which any prior cumulated
amortization and any cumulated loss of depreciation are subtracted. The present paper has as a purpose
the analysis and emphasis of principles and rules concerning re-evaluation of tangible assets by reference
to accountancy regulation in accordance to European directives. As well as, through study cases, it will be
exemplified the reflecting in accountancy of operations concerning re-evaluation.
关键词：evaluation, tangible assets, historic cost, re-evaluation, right value.
