Accounting for fixed assets in organizations of the Republic of Belarus: issues and solution

Автор: Bova I.A.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 11 (66), 2019 года.

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The article considers issues of accounting for fixed assets in organizations of the Republic of Belarus. Author suggests accounting for fixed assets improvements:1) accounting for long-term receivables from fixed assets sales; 2) accounting for incomes and expenses from fixed assets sales; 3) accounting for real estate tax; 4) disclosure for fixed assets in financial statements.

Fixed assets, long-term assets, long-term receivables, income from fixed assets sales, expense from fixed assets sales, real estate tax, financial statements

Короткий адрес: https://sciup.org/140246037

IDR: 140246037

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