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.
Бесплатный доступ
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