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

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  • Manea Marinela – Daniela

    („Valahia” University of Targoviste, Faculty of Economics)

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.

Suggested Citation

  • Manea Marinela – Daniela, 2015. "Incursion in the Depreciation Testing of the Non – Cash – Generating Assets Belonging to the Public Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 940-945, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:940-945
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    More about this item

    Keywords

    recoverable service amount; impairment loss; value in use; non-cashgenerating asset.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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