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Approaches to the Accounting of Tangible Fixed Assets in Public Institutions in Romania and in the Military in the Light of the Requirements of International Public Sector Accounting Standards (IPSAS) Cover

Approaches to the Accounting of Tangible Fixed Assets in Public Institutions in Romania and in the Military in the Light of the Requirements of International Public Sector Accounting Standards (IPSAS)

Land Forces Academy Review
Volume 26 (2021): Issue 3 (September 2021)
By: Dumitru Nica and  Nicu Elinor Beşteliu  
Open Access
|Sep 2021

Authors

Dumitru Nica

nicadumitru_aism@yahoo.com

“Carol I” National Defence University, Bucharest, Romania

Nicu Elinor Beşteliu

besteliu@gmail.com

“Cantacuzino” National Military – Medical Institute for Research and Development Bucharest, Romania
DOI: https://doi.org/10.2478/raft-2021-0029 | Journal eISSN: 3100-5071 | Journal ISSN: 3100-5063
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Language: English
Page range: 223 - 232
Published on: Sep 27, 2021
Published by: Nicolae Balcescu Land Forces Academy
In partnership with: Paradigm Publishing Services
Keywords:
tangible fixed assets,
patrimony assets,
property,
plant and equipment,
fair value,
depreciation
Related subjects:
Business and economics,
Business management,
Business management, other,
Engineering,
Electrical engineering,
Fundamentals of electrical engineering,
Social sciences,
Political science,
Political science, other,
Education,
Education, other

© 2021 Dumitru Nica, Nicu Elinor Beşteliu, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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