ASSESSMENT OF THE COMPANY'S PERFORMANCE IN TERMS OF GAINS AND LOSSES FROM REVALUATION OF FIXED ASSETS RECORDED IN EQUITY

ION Elena Iuliana, Craiova University, Craiova, Romania

MAN Mariana, Petroșani University, Petroșani, Romania

Abstract:
This article proposes an improvement in the performance of Romanian companies reporting taking into account the influence of earnings and losses recorded directly in equity. One of the objectives of this research was to assess the impact on the revaluation amounted to reflect the true performance of the companies. We carried out a study on the method of accounting for gains and losses resulting from revaluation of fixed assets and selling them at a higher value than their net book value. As a result of the study conducted, it is showed that there is a correlation between gains and losses to be booked directly to equity and appreciation of the company's performance. 

Keywords: performance, gains from revaluation, revaluation losses, equity global result

JEL Classification: M41

Volume: 69, Issue: 2

Pages: 98 - 108

Publication date: August, 2017

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/69209ion&man.pdf

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