Initial Recognition of Tangible Assets

Using in an appropriate way the professional judgment for the correct application of recognition criteria is a compulsory requirement for the entity. The professional judgment in delimitation and recovery the value of the assets individual or on groups has an important role for the entity because the wrong classification of the assets may have future implications on how to recover their value.

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Year of publication:	2012
Authors:	Ion, Nistor
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XII.2012, 2, p. 1269-1272
Publisher:	Facultatea de Ştiinţe Economice
Subject:	recognition \| credibility \| judgment \| cost \| tangible assets

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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