The Evaluation Subsequent to the Recognition of Tangible Fixed Assets in Public Institutions – Revaluation Method
AbstractThe option for an accounting policy is determined by the need to provide an accurate image of the financial position and performance in the institution. Thus, for the subsequent evaluation of tangible fixed assets, a public institution should choose the optimal accounting policy, that is either the cost- based pattern or the revaluation method, so that it can provide relevant, prudent and complete data in all significant aspects by means of its financial reports.
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Bibliographic InfoArticle provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.
Volume (Year): 3 (2013)
Issue (Month): 2 (April)
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Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal
Subsequent evaluation; tangible fixed assets; intangible assets; depreciation; temporary impairment adjustments; revaluation model;
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