Features of accounting and valuation fixed assets

Автор: Lykova A.S., Kubar M.A.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 5 (48), 2018 года.

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The article deals with the peculiarities of accounting and valuation of fixed assets of the organization. Fixed assets play a huge role in the process of labor, as they collectively form the production and technical base and determine the production capacity of the enterprise.

Fixed assets, criteria for recognition of fixed assets, depreciation of fixed assets, depreciation methods, documentation of fixed assets

Короткий адрес: https://sciup.org/140239049

IDR: 140239049

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