[Autom. eng. transl.] The contribution explores the nature and function of tangible fixed assets, as constitutive elements of the technical-productive structure of companies. In this perspective, the paper analyzes the accounting principles - national and international - responsible for recording, valuing and representing the assets in question in the financial statements, also clarifying the contribution of these production factors to management.
|Translated title of the contribution||[Autom. eng. transl.] Tangible fixed assets|
|Title of host publication||Financial Reporting and Accounting Standards|
|Number of pages||53|
|Publication status||Published - 2019|
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