Dumbravă, Partenie; Albert, Márton; Csongor, Csősz - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2012) 18, pp. 50-61
Each year in preparation of annual financial statements must be evaluated the entity’s assets to be presented, so that these assets to be recorded in the financial statements at fair value need regular revaluation. Revaluations should be made with sufficient regularity so that the accounting...