Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions

Nicolae Ecobici

MPRA Paper from University Library of Munich, Germany

Abstract: This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the differences and similarities, in compliance with the national norms and international standards of accounting (IAS and IPSAS, as the case may be).

Keywords: fixed assets; long-term assets; non-current assets; tangible fixed assets; IAS; IPSAS (search for similar items in EconPapers)
JEL-codes: F32 H83 H87 L32 M41 P43 (search for similar items in EconPapers)
Date: 2008-05-15
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:11231

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