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Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices

Author

Listed:
  • Ileana Cosmina PITULICE

    (Bucharest University of Economic Studies)

  • Aurelia ȘTEFĂNESCU

    (Bucharest University of Economic Studies)

Abstract

The premise of addressing aspects concerning the revaluation of tangible fixed assets took into account its importance within the portfolio of components that precede the preparation of the annual financial statements. Through the correct and complete application of the conceptual and accounting coordinates related to the revaluation of tangible fixed assets, they will contribute to providing a true image of the financial position and financial performance of public sector entities. Thus, the issue of revaluation of tangible fixed assets in the public sector was approached gradually, in a three-dimensional manner, namely concepts, specific accounting practices and presentation in the annual financial statements.

Suggested Citation

  • Ileana Cosmina PITULICE & Aurelia ȘTEFĂNESCU, 2023. "Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 8-18, November.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:11:p:8-18
    DOI: 10.37945/cbr.2023.11.02
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    More about this item

    Keywords

    public sector; revaluation; tangible fixed assets; accounting practices;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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