%0 Journal Article
%T Busuioceanu, S.: Corporal immobilization reassessment accountancy and tax alternatives
%A Busuioceanu
%A S.
%J Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences
%D 2012
%I Transilvania University Press
%X The economic phenomena and process like the market evolution, the inflation and globalization have also triggered in accountancy the evolution from historical cost system to current cost. The corporal immobilization reassessment at the level of current cost must represent the real motivation to contribute to a truthful image of the patrimony and not a method of depreciating tax costs of economic operators.
%K Current cost
%K Reassessment
%K Accounting alternatives
%K Tax alternative
%K Adjustments
%K Corporal immobilizations
%U http://webbut.unitbv.ro/Bulletin/Series%20V/BULETIN%20V%20PDF/26%20busuioceanu.pdf