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)

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.