| Autor: |
MATEI, NICOLETA CRISTINA, MATEI, CANTEMIR RĂZVAN, HORHOTĂ, LUMINIŢA |
| Předmět: |
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| Zdroj: |
Global Economic Observer; 2017, Vol. 5 Issue 2, p103-112, 10p |
| Abstrakt: |
Choosing the accounting policies on amortizable tangible fixed assets influences the value of certain indicators in financial reports, namely the balance sheet or the patrimonial result account. The decisions regarding accounting policies have a direct influence on the value of the tangible fixed assets in the balance sheet and an indirect one on the result of a public institution. The result of the institution is influenced by the amortization expenses, the expenses on the depreciation of tangible fixed assets and, possibly, the revenues from resuming the depreciation of the tangible fixed assets. The ratio of the indicators mentioned at a certain point, as well as their trend is particularly important for the users of such information. The work presents a parallel between the provisions of the national norms on the organization and conduct of accounting in public institutions and the International Public Sector Accounting Standards referring to the accounting policies applicable to amortizable tangible fixed assets. Furthermore, the paper describes the manner in which choosing a method, rule on tangible fixed assets influences the result of a public institution. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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