COMPARATIVE SURVEY ON THE RECORDS OF FIXED ASSETS OF COMPANIES AND PUBLIC INSTITUTIONS
COMPARATIVE SURVEY ON THE RECORDS OF FIXED ASSETS OF COMPANIES AND PUBLIC INSTITUTIONS

Summary/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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