IMPAIRMENT OF NON-CURRENT ASSETS IN PUBLIC SECTOR ORGANISATIONS

dc.contributor.author	Georgieva, Daniela
dc.date.accessioned	2017-03-06T14:15:38Z
dc.date.available	2017-03-06T14:15:38Z
dc.date.issued	2016
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/3083
dc.description.abstract	The 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.iso	en	bg_BG
dc.publisher	АИ "Ценов"	bg_BG
dc.relation.ispartofseries	1;6
dc.subject	impairment	bg_BG
dc.subject	non-current assets	bg_BG
dc.subject	public sector	bg_BG
dc.subject	IPSAS	bg_BG
dc.title	IMPAIRMENT OF NON-CURRENT ASSETS IN PUBLIC SECTOR ORGANISATIONS	bg_BG
dc.type	Article	bg_BG