Initial Recognition of Tangible Assets

Nistor Ion ()
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Nistor Ion: Valahia University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1269-1272

Abstract: Using in an appropriate way the professional judgment for the correct application of recognition criteria is a compulsory requirement for the entity. The professional judgment in delimitation and recovery the value of the assets individual or on groups has an important role for the entity because the wrong classification of the assets may have future implications on how to recover their value.

Keywords: recognition; credibility; judgment; cost; tangible assets (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1269-1272

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