Genesis of category "fixed assets" in the process of reforming accounting
Автор: Bogdaniuk E.V.
Журнал: Теория и практика современной науки @modern-j
Рубрика: Основной раздел
Статья в выпуске: 12 (30), 2017 года.
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The evolution of the economic category "fixed assets" is considered. Contemporary views of researchers on the essence of the concept of "fixed assets" are given. The basic identification characteristics of the basic means are distinguished
Fixed assets, the evolution of economic interpretation of the category "fixed assets", criterion of value, the criterion of use
Короткий адрес: https://sciup.org/140270609
IDR: 140270609
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