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This paper introduces a comparative approach of accounting regulations regarding the impairment of assets under the standards in our country and according to International Financial Reporting Standards. Impairment is the loss of an asset’s value reported during a year, due to specific factors that make the net selling price or the replacement cost lower than the book value. The size of impairment is rendered by the difference between book value and stock value. There are differences between the impairment of assets as perceived in the Romanian theory and practice, and the devaluation in terms of international rules.

As regards adjustments for impairment, at first sight they are similar to cases of asset devaluation. Although the final effect is the same, reducing the value of assets, the devaluation according to IFRS refers to damage with few chances of disappearing in the future, whereas adjustments for impairment in the sense of Ordinance of the Public Finance Minister 1802/2014 envisage a reversible impairment.