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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 2, Year 2018| COMPARATIVE ASPECTS REGARDING THE RECOGNITION OF TANGIBLE FIXED ASSETS ACCORDING TO NATIONAL AND INTERNATIONAL REGULATIONS | 
Download | | Author(s): Marian Socoliuc | | DOI: 10.4316/EJAFB.2018.627 | | Abstract: The present paper aims to comparatively present the criteria for the recognition of fixed tangible assets in the accounting of public institutions in Romania, in the context of the implementation of international public sector accounting standards (IPSAS) in national legislation. The paper analyses the extent to which the Public Sector Accounting Standard - IPSAS 17, incidental to the theme, is implemented in the national law in terms of recognition of fixed assets, initial costs and subsequent costs. | | Keywords: Fixed Assets, Recognition, Assessment, Convergence, IPSAS | References:
Books
1. Colectiv Rentrop & Straton. (2017) Consilier - Contabilitatea Pentru Institu?ii Publice. Ghid Practic, Rentrop&Straton.
2. R?descu, N. (2016). Consilier - Contabilitatea Pentru Institu?ii Publice. Ghid Practic, Rentrop&Straton.
Legislation
3. OMFP 1917/2005 On The Approval Of The Methodological Norms Regarding The Organization And Management Of The Accounting Of Public Institutions, The Plan Of Accounts For Public Institutions And The Instructions For Its Implementation.
4. IPSASB. (2016). Manualul De Norme Interna?ionale De Contabilitate Pentru Sectorul Public, CECCAR, Bucharest.
5. IPSAS International Accounting Standards For The Public Sector. (2009). IPSAS 17 –
Imobiliz?ri Corporale, CECCAR., Bucharest.
Internet Source
6. International Public Sector Accounting Standards Board. Retrieved May 5, 2018 From Https://www.ifac.org/system/files/publications/files/IPSASB.pdf.
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