engleski

TANGIBLE FIXED ASSETS ACCOUNTING

Tangible fixed assets represent the most important part of an entity’s assets for most companies. According to International Financial Reporting Standards entrepreneurs are supposed to classify tangible fixed assets considering its purpose as: property, plant and equipment or as property investments or fixed assets for sale and ending of business. In this paper classification and measurement of tangible fixed assets considering the in different companies is going to be analyzed using questionnaires.

tangible fixed assets, cost model, revaluation model, book value, fair value

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