Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia

Accounting standards allow the application of two models for subsequent measurement of property, plant, and equipment, and those are the cost model and the revaluation model. The application of a certain model depends on the manager’s choice of accounting policy. The main goal of this paper is to in...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй
Үндсэн зохиолчид: Mirjana Hladika, Danimir Gulin, Ivana Bernat
Формат: Өгүүллэг
Хэл сонгох:English
Хэвлэсэн: The Institute of Economics, Zagreb 2021-01-01
Цуврал:Croatian Economic Survey
Нөхцлүүд:
Онлайн хандалт:https://hrcak.srce.hr/file/375714