Reassessment of Fixed Assets

Abstract

Making the economic decisions depend to a large extent on the quality and level of information that owns. The quality and the reliable information obtained from financial statements is very important for successful decision-making and the economic development of a country, for the development of financial markets, to promote the entry of foreign investments and economic stability of the country. The financial statements are prepared in accordance with International Financial Reporting Standards ("IFRS") published for the first time by the Board of the International Accounting Standards. This study aims to present information related to the valuation of assets by taking as a concrete case Durres Port Authority. Risk assessment and return of assets is the basis of quantitative distribution of assets and portfolio risk management. The economists can calculated these parameters through the observed price. These awards provide information on the value of the asset, based on valuation methods and individual analysts' expectations. In this content, to continue with the results, we need to understand how we can asses individual titles in accordinace with the market.

DOI: 10.5901/mjss.2015.v6n5p107