Revaluation of the Tangible Assets – Option Accessible to Company Managers

Abstract

Accounting policies are access ways that companies can use to fulfill the development strategies envisaged. According to the accounting regulations currently applicable in Romania, the accounting policies are specific to each company and subject to approval by the management, and they are constantly applied from one financial year to another. The revaluation of the tangible assets is part of the options available to managers. Nevertheless, their implementation is based on a prior analysis of the impact on performance. The aim of this paper is to identify the influences that this accounting policy has on the company’s performance.