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International conference KNOWLEDGE-BASED ORGANIZATION
Volume 26 (2020): Issue 2 (June 2020)
Open Access
The Reevaluation of Tangible Fixed – Accounting and Tax Implications
Mihaela Nicoară
Mihaela Nicoară
“Dimitrie Cantemir” Christian University Bucharest
Romania
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Nicoară, Mihaela
Jul 20, 2020
International conference KNOWLEDGE-BASED ORGANIZATION
Volume 26 (2020): Issue 2 (June 2020)
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Published Online:
Jul 20, 2020
Page range:
63 - 70
DOI:
https://doi.org/10.2478/kbo-2020-0054
Keywords
fair value
,
historical cost
,
accountingvalue
,
bookvalue
,
revaluation
© 2020 Mihaela Nicoară, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
