The fixed assets held for sale as a special category of accounting

The article analyzes the current and potential development trends of accounting non-current assets held for sale, which allows the author to justify the need for their separate account in the accounting system. It is concluded that the current accounting system is in a state of reformation and continuous improvement, the trends of its development are defined, and also it is proved that the transformation processes taking place in the economy, information support of business affect significantly the development of the accounting system of a company, in particular, the fixed assets accounting.