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Subsequent Measurement of Tangible Fixed Assets: Past, Present and Future,A mensuração subsquente os ativos fixos tangíveis: passado, presente e futuro

Almeida, P. , Bertuzi, R.
ISLA — Instituto Politécnico de Gestão e Tecnologia
2023
DOI: 10.23919/CISTI58278.2023.10211380

Resume

Abstract
This article addresses the subsequent measurement of tangible fixed assets over the last few years. A literature review and an analysis of the different accounting standards made it possible to draw conclusions about the monitoring of standards in the face of the growing demand for accounting information. Evolution is one of the factors influencing the changes in accounting standards, and higher education schools must be the starting point of such changes. In the 5.0 era, this will undoubtedly be one of the topics that will undergo accounting changes, namely due to the automatisms that exist today, since many of the options foreseen in the normative require deep analysis depending on the type of entity.

Keywords

#subsequent measurement #Tangible fixed assets #fixed assets #accounting standards #IAS 16 #IFRS 16 #accounting automation #Accounting #Normative #Point (geometry) #Face (sociological concept) #Fixed asset #Computer science

Bibliographic Details

Publication Type Conference paper
Publication Year 2023
ISSN 21660735 21660727

ISLA Authors & Affiliations

R
Rui Filipe Pereira Bertuzi da Silva
bertuzi@iscap.ipp.pt ID: 5D13-A46C-0FAC
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