Improvement of methods for evaluating fixed assets of organizations of the Republic of Belarus in modern economic conditions

Автор: Bova I.A.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 11 (78), 2020 года.

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Тhe article deals with the problematic issues of valuation of fixed assets in organizations of the Republic of Belarus, related to the reflection of information about fixed assets in accounting statements. The author offers recommendations for improving methods for evaluating fixed assets in modern business conditions.

Fixed assets, initial cost, revalued cost, residual value, fair value, market value, accounting statements

Короткий адрес: https://sciup.org/140251698

IDR: 140251698

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