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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
The Institute of Economics, Zagreb
2021-01-01
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| Series: | Croatian Economic Survey |
| Subjects: | |
| Online Access: | https://hrcak.srce.hr/file/375714 |