Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices

Ileana Cosmina Pitulice and Aurelia Ștefănescu
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Ileana Cosmina Pitulice: Bucharest University of Economic Studies
Aurelia Ștefănescu: Bucharest University of Economic Studies

CECCAR Business Review, 2023, vol. 4, issue 11, 8-18

Abstract: The premise of addressing aspects concerning the revaluation of tangible fixed assets took into account its importance within the portfolio of components that precede the preparation of the annual financial statements. Through the correct and complete application of the conceptual and accounting coordinates related to the revaluation of tangible fixed assets, they will contribute to providing a true image of the financial position and financial performance of public sector entities. Thus, the issue of revaluation of tangible fixed assets in the public sector was approached gradually, in a three-dimensional manner, namely concepts, specific accounting practices and presentation in the annual financial statements.

Keywords: public sector; revaluation; tangible fixed assets; accounting practices (search for similar items in EconPapers)
JEL-codes: H83 M41 M48 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2023:i:11:p:8-18

DOI: 10.37945/cbr.2023.11.02

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