The Reevaluation of Tangible Fixed – Accounting and Tax Implications

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.