Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014
Property, plant and equipment is present in any entity, regardless if it is a private or a state entity, their main objective being to provide benefits to the company. The right classification, depending on the company’s line of business and the purpose for their use, is very important because it de...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2021-05-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/comparative-analysis-regarding-the-recognition-and-evaluation-of-property-plant-and-equipment-ias-16-vs-ompf-no-1802-2014-a117d/download-PDF/
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