Liapis, Konstantinos J.; Galanos, Christos L. - In: European Research Studies Journal XIII (2010) 3, pp. 169-194
The present article reconciles the GAAP3 to each other, which apply to accounting recording of fixed assets. It separates the fixed assets, from the side of buyer, as Own Used, Investments, and Inventories and integrates these types of assets into four main portfolio categories. It examines,...
