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The accounting treatment for fixed assets in Alouhdataovernmah and its impact on the financial statements (Empirical Study at the University of Mustansiriya) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 104, 2018, Pages 204-221 | ||
| Authors | ||
| O.hassan Abdul Alkarimsalum; Hossam Hassan Hashim | ||
| Abstract | ||
| Capital is invested in fixed assets, as well as what you need refurbishment or replacement or maintenance of these assets is too large for any omission, neglect of improving State administration have resulted in the loss of much of the wealth of the country and part of the provisions for renewal or replacement where the fixed assets of the State to misuse and loss due to the lack of sufficient information on the volume and value of the fixed assets of the State and the reason for this is to use the cash basis system, Where the use of the system assumes that fixed assets are eliminated in full in the same year purchased with cash, so it is not capitalized fixed assets which do not specify a default lifetime for these assets and do not appear in the statement of financial position of the State and therefore are not reported in the financial statements. | ||
| Keywords | ||
| Accounting Hub | ||
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