ÎNREGISTRAREA, URMARIREA SI RAPORTAREA REZERVELOR DIN
                      REEVALUARE /
 DETERMINATION, REGISTRATION, PURSUIT AND REPORT OF THE
                  REVALUATION DEPOSITS

            Prof.univ.dr. Todea Nicolae Universitatea „1 Decembrie 1918” Alba Iulia
                              Ec. Todea Nicolae Dan, DGFP Alba

         Abstract: The accounting regulations converging to the 4th EEC Directive bring some news
concerning the registration in the accountancy and financial reports of the societies. Some of them
put at the proof the knowledge and abilities of the accountant professionals. The upper educational
institutions’ scope is to contribute at the clarifying of aspects regarding the correct application of
the accounting regulations. This theme is debated in the present study, mainly concerning the
determination, registration, pursuit and report of the revaluation deposits.

       Keywords: accounting regulations, disclosure, registration

       JEL Codes: M41