POSSIBLE OPTIONS OF THE ENTITIES CONCERNING THE RESERVES' TREATMENT FROM REEVALUATION AND HISTORICAL COST'S RETURN

In the economical environment, accounting is the main information provider. Thesse information reflect an actual image only when the accounting principles, the actual regulations are kept and last but not least through the instrument of evaluation, respectively the one of reevaluation. The evaluation has always been an activity which had the capacity of significantly influencing the decisions which are made based on the information provided, no matter if it is about the traditional model based on historical cost and prudence principle, or if it about the concept of fair value brought by globalization and harmonization process. Concerning the accounting policies associated with registering the evaluation and respectively the reevaluation results, the entities have the possibilities of opting yearly for installment transfer of the reserves from reevaluation on the reported result, or making this transfer only in the moment when the immobilization is out of use, for which the reserves from reevaluation are registered. There are also situations when the entities may choose for returning at historical cost from the fair value. The purpose of this scientific approach is the one of practically and theoretically presenting both the implications which different options of the entities have, in the treatment of the reserves from reevaluation, and the return at historical price from fair value upon the information given for publishing.