Incursion in the Depreciation Testing of the Non – Cash – Generating Assets Belonging to the Public Sector

Manea Marinela – Daniela ()
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Manea Marinela – Daniela: „Valahia” University of Targoviste, Faculty of Economics

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 940-945

Abstract: The differentially applied practices for the public sector versus to the private one regarding the reversible value depreciation of assets led us to the analysis of the solutions suggested by ISPAS 21 “The depreciation of non–cash generating assets”. In the following, we will go through two important moments from the depreciation process: identifying the depreciated assets and measuring the use value.

Keywords: recoverable service amount; impairment loss; value in use; non-cashgenerating asset. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:940-945

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