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Land Forces Academy Review
Volume 26 (2021): Issue 3 (September 2021)
Open Access
Approaches to the Accounting of Tangible Fixed Assets in Public Institutions in Romania and in the Military in the Light of the Requirements of International Public Sector Accounting Standards (IPSAS)
Dumitru Nica
Dumitru Nica
and
Nicu Elinor Beşteliu
Nicu Elinor Beşteliu
| Sep 27, 2021
Land Forces Academy Review
Volume 26 (2021): Issue 3 (September 2021)
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Published Online:
Sep 27, 2021
Page range:
223 - 232
DOI:
https://doi.org/10.2478/raft-2021-0029
Keywords
tangible fixed assets
,
patrimony assets
,
property
,
plant and equipment
,
fair value
,
depreciation
© 2021 Dumitru Nica et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.