Subsequent Measurement of Tangible Fixed Assets: Past, Present and Future
Patricia Lisbeth Esparza Almeida, Rui Bertuzi · 2023
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.