On the formation of reserves for reducing the value of tangible assets
Автор: Kazikhanova A.S., Mykhymaeva F.R., Ibragimova A.Kh.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 12-2 (87), 2023 года.
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The article reveals the issues of creating and reflecting in accounting a reserve for reducing the value of tangible assets. In the process of reporting the movement of tangible assets, if the possible sale price has become lower than the book value, then it is necessary to create reserves for cost reduction. In conclusion, it is concluded that the creation of a reserve is purely evaluative.
Inventory, prudence, assessment, reserves, reduction, cost, account, accounting
Короткий адрес: https://sciup.org/170201533
IDR: 170201533 | DOI: 10.24412/2500-1000-2023-12-2-202-204
