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dc.contributor.authorGeorgieva, Daniela
dc.date.accessioned2017-03-06T14:15:38Z
dc.date.available2017-03-06T14:15:38Z
dc.date.issued2016
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/3083
dc.description.abstractThe objective of this paper is to present the specific features of non-current assets impairment as an example of the conservatism principle in accounting and valuation through accounting estimates. The paper also reviews key moments of the International Public Sector Accounting Standards related to establishing the recoverable amount of non-current assets in budget entities in terms of their specific nature of assets, which do not generate cash flows on their own. In addition, the rules and requirements applied to assets impairment in Bulgaria have been reviewed in comparison to international practice.bg_BG
dc.language.isoenbg_BG
dc.publisherАИ "Ценов"bg_BG
dc.relation.ispartofseries1;6
dc.subjectimpairmentbg_BG
dc.subjectnon-current assetsbg_BG
dc.subjectpublic sectorbg_BG
dc.subjectIPSASbg_BG
dc.titleIMPAIRMENT OF NON-CURRENT ASSETS IN PUBLIC SECTOR ORGANISATIONSbg_BG
dc.typeArticlebg_BG


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