Evaluation criteria of fixed assets in the cost management mechanism of the organization

The article discusses the modern directions of improving the organization’s value management system, which determines its commercial status in a competitive environment, confirms its importance in the domestic and foreign markets. The peculiarities of the influence of internal factors on the formation of net assets, the value of the created equity, namely, methods and techniques for changing the value of fixed assets in accordance with the requirements of new federal accounting standards, methodological tools for the formation of the initial cost, the relationship of depreciation policy with the costs of the enterprise and its significance for the income of the organization in the current period and in the future are disclosed. The approaches to determining the liquidation value of fixed assets related to providing income from the disposal of fixed assets in the future are outlined. The scientific approaches to determining the overvalued value of significant fixed assets that, in accordance with FSB 6/2020, meet the criteria for recognition of fixed assets in accounting and reporting, taking into account the useful life and the established limit of their value, are investigated. A profitable approach to business valuation is justified, taking into account the impact of new requirements for asset valuation in accordance with the requirements of international standards.