Journal of Accounting and Management Information Systems (JAMIS)

Accountable and managerial influences concerning the financing of the investment plan of industrial unit in the vision of IFRS

Supp/2006 ,   p682..688

Florentin CALOIAN

Keywords:   investment plan, financier management, profit, noncapitalisation

The investment plan represents the factor of technological progress to the level of the enterprise who answere in a big measure and secure to mention physical compliant principals IAS1 and General Frame of IFRS wherewith the profit enterprise is causes by dint of physical productions, don't merely by dint of financial estimation.
The financier management must conceived thus but enterprise to assure from created resource and attracted complet this financed for this plan through diverse variant, for example: For an immobilization a just value is superior net value account, but compliant principle of the prudences this difference mustn't accountig because is a probable gain. The enterprise must to adopt a account politics his wagon can to apply to a free reappraisal thus but to can be attracted through calculation of the bases of write-off and the preservation of cash-flow to the level unit.
An which immobilization who is depreciated must registered this actually depreciation if fiscally differents national system don't acknowledge these expenditures in the calculus ratable profits.
The registered of this depreciations present dividend else little and default arid fine-draw non capitalisation of the firms. Similarly these methods of administration finance else are and which by-pathes approach. Through this arid mechanism create convergence fiscal ratio account and arid can obtain management an efficient financier and profitable harmonizes from view enterprise and from one of shareholders. The arid work want were a model investigatory and applies an of a mix of IFRS thus but to arid assures a high level of knowhow to the level enterprise.