The present book proposes the analysis of the accounting and tax treatment foreseen by the accounting regulations, according to the European directives, and to the procedures of evaluation and re-evaluation of the tangible assets. The re-evaluation of the assets is a solution to reduce the effects of inflation in terms of accounting information, but it has significant accounting and tax implications in Romania. All these refer to the recognition or the re-evaluation of depreciable fixed assets for tax purposes with implications on profit tax and building tax. The evaluation and...