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Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions

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Author Info
Ecobici, Nicolae

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Abstract

This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the differences and similarities, in compliance with the national norms and international standards of accounting (IAS and IPSAS, as the case may be).

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File URL: http://mpra.ub.uni-muenchen.de/11231/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 11231.

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Date of creation: 15 May 2008
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Handle: RePEc:pra:mprapa:11231

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Related research
Keywords: fixed assets; long-term assets; non-current assets; tangible fixed assets; IAS; IPSAS;

Find related papers by JEL classification:
L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
P43 - Economic Systems - - Other Economic Systems - - - Finance; Public Finance
F32 - International Economics - - International Finance - - - Current Account Adjustment; Short-term Capital Movements
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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This page was last updated on 2009-12-5.

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