Recording the Result of the Reevaluation of a Tangible Asset

Abstract

The paper proposes to analyze the specific way of revaluation of the tangible assets existing at the end of the year and correlate this with the requirements of the recognition and evaluation of the elements described in the financial statements. More exactly, the purpose of our demarche is to clarify the specific notions, as well as the practical ways of revaluation of the classified elements as tangible assets, in order to correct the reflecting of the results of the revaluation in the accounts.