The Evaluation Subsequent to the Recognition of Tangible Fixed Assets in Public Institutions – Revaluation Method
The 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.
Volume (Year): 3 (2013)
Issue (Month): 2 (April)
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