REEVALUAREA ŞI AMORTIZAREA ACTIVELOR FIXE, O NOUTATE ÎN POLITICILE CONTABILE ALE UNITĂŢILOR MILITARE DIN MINISTERUL APĂRĂRII NAŢIONALE
REEVALUATION AND AMORTIZATION OF FIXED ASSETS, A NEW APPROACH OF ACCOUNTING POLICIES OF MILITARY UNITS OF THE MINISTRY OF NATIONAL DEFENSE
Author(s): Constantin LucaSubject(s): Economy
Published by: Carol I National Defence University Publishing House
Keywords: fixed assets; tangible fixed assets; intangible fixed assets revaluation; amortization
Summary/Abstract: The process of reevaluating of the tangible fixed assets recorded in the patrimony of military units is intended to update the value of patrimonial elements in the annual financial statements of the year of reevaluation. To reflect actual value and to present a true and fair view of patrimony into the financial statements of military units, tangible and intangible assets are subjects to amortization.
Journal: Buletinul Universităţii Naţionale de Apărare »Carol I«
- Issue Year: 2010
- Issue No: 04
- Page Range: 156-165
- Page Count: 10
- Language: Romanian
