The Evaluation Subsequent to the Recognition of Tangible Fixed Assets in Public Institutions – Revaluation Method

The option for an accounting policy is determined by the need to provide an accurate image of the financial position and performance in the institution. Thus, for the subsequent evaluation of tangible fixed assets, a public institution should choose the optimal accounting policy, that is either the cost- based pattern or the revaluation method, so that it can provide relevant, prudent and complete data in all significant aspects by means of its financial reports.

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Year of publication:	2013
Authors:	Tenovici, Cristina Otilia
Published in:	International Journal of Academic Research in Accounting, Finance and Management Sciences. - Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences. - Vol. 3.2013, 2, p. 5-14
Publisher:	Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Subject:	Subsequent evaluation \| tangible fixed assets \| intangible assets \| depreciation \| temporary impairment adjustments \| revaluation model

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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