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


  • Ecobici, Nicolae


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).

Suggested Citation

  • Ecobici, Nicolae, 2008. "Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions," MPRA Paper 11231, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:11231

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    More about this item


    fixed assets; long-term assets; non-current assets; tangible fixed assets; IAS; IPSAS;

    JEL classification:

    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - 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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