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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:  and    
Open Access
|Sep 2021
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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:
Social sciences,
Political science,
Political science, other,
Business and economics,
Business management,
Business management, other,
Social sciences,
Education,
Education, other,
Engineering,
Electrical engineering,
Fundamentals of electrical engineering

© 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.

Volume 26 (2021): Issue 3 (September 2021)
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