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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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    References listed on IDEAS

    1. Karl-Göran Mäler & Anastasios Xepapadeas & Aart de Zeeuw, 2003. "The Economics of Shallow Lakes," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 26(4), pages 603-624, December.
    2. Grüne, Lars & Kato, Mika & Semmler, Willi, 2005. "Solving ecological management problems using dynamic programming," Journal of Economic Behavior & Organization, Elsevier, vol. 57(4), pages 448-473, August.
    3. Alaouze, Chris M., 1995. "A Short Run Economic Analysis of the Eutrophication Problem of the Barwon and Darling Rivers in New South Wales," 1995 Conference (39th), February 14-16, 1995, Perth, Australia 148806, Australian Agricultural and Resource Economics Society.
    4. Engelbert Dockner & Florian Wagener, 2014. "Markov perfect Nash equilibria in models with a single capital stock," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 56(3), pages 585-625, August.
    5. Wagener, F. O. O., 2003. "Skiba points and heteroclinic bifurcations, with applications to the shallow lake system," Journal of Economic Dynamics and Control, Elsevier, vol. 27(9), pages 1533-1561, July.
    6. Kossioris, G. & Plexousakis, M. & Xepapadeas, A. & de Zeeuw, A. & Mäler, K.-G., 2008. "Feedback Nash equilibria for non-linear differential games in pollution control," Journal of Economic Dynamics and Control, Elsevier, vol. 32(4), pages 1312-1331, April.
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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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