Analysis of modern approaches to evaluation of fixed assets
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 12, Issue
Abstract
The present article is dedicated to determination of approaches to evaluation of fixed assets under the AS and IFRS. The regulatory documents on evaluation of fixed assets and their reflection at the financial statements are characterized. The article substantiates the need of improving the legislation of the assessment of fixed assets and notation it in the financial statements.
Authors and Affiliations
Alina Oleksandrivna Semenets, Oleksandra Volodymyrivna Panova
Keywords
Related Articles
- EP ID EP602150
- DOI -
- Views 54
- Downloads 0
The problems of enforcement of foreign judgments in Ukraine
The content of the institute enforcement of foreign judgments in Ukraine was disclosed. Analysis of international legal procedures for securing enforcement of foreign judgments in Ukraine was done. Features of legal regu...
Regulation of the financial policy of the enterprise public sector
This article explores the problem of regulation of financial policy public sector enterprises and identified gaps in the formation of information base for financial decision making. Proposals for improving the analysis o...
Identification of factors influencing internal audit in the framework of the three lines of defence model
Introduction. In the modern practice of management the most popular methods of risks reducing are based on the effective internal audit system development and implementation, functioning of which depends on many factors....
Conceptual model for formation and development of scientific and scientific-technical activities in higher education institutions
The article substantiates the conceptual approaches to formation and development of systems of scientific and scientific-technical activities in institutions of higher education. The system’s decomposition is developed b...
Material benefit as an object of taxation: civil and tax aspects
The article is devoted to the study of the benefit as an object of civil, labor and tax legal relations. It identifies the conditions for assigning a subject to the category of goods. In order for any item to acquire sig...