Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions

This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the differences and similarities, in compliance with the national norms and international standards of accounting (IAS and IPSAS, as the case may be).

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Year of publication:	2008-05-15
Authors:	Ecobici, Nicolae
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	fixed assets \| long-term assets \| non-current assets \| tangible fixed assets \| IAS \| IPSAS

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	L32 - Public Enterprises ; M41 - Accounting ; P43 - Public Economics; Financial Economics ; F32 - Current Account Adjustment; Short-Term Capital Movements ; H87 - International Fiscal Issues ; H83 - Public Administration
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005787130