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Evaluarea

Feb 16, 2018
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Eval. repr. un procedeu al metodei cont-tii ce exprima elem. patrimoniale in expr. valorica. In raport cu momentul efect. deosebim:
1) Ev. curenta- se efct. pe parcursul perioadei de gest. la intrare elem-lor in patrimoniul intrep. In baza ei se stabileste val. de intrare a elem. patrimoniale. Valoarea de intr. se determina:
a)P/u bunurile procurate- ca pretul de procurare, inclusiv ch. legate de procurare.
b)Bunurile primite ca aport la cap. stat., intrate prin schimb, prmite gratuit, se va evalua la val. venala( val. cu care un activ poate fi schimbat pe un alt activ). Ea poate fi egala cu val. de bilant, val. contractuala sau val de piata.
c)bun. fabricate de catre intrepr. vor fi evaluate la cost efectiv, ce cuprinde suma tuturor ch. leg. de fabricarea.
2) Ev. periodica se efect. la sf. perioadei de gest., inaintea intocmirii raportului financiar.
a)Ev. de inventar-se efect. cu ocazia inventarierii elem. patrimoniale.
b)Ev. bilantiera- se efect. la intocmirea bil. cont. anual.
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