Sammenlignende karakteristikk av vurderingen av varige driftsmidler i budsjettmessige institusjoner: innenlandske og utenlandske praksis

This article discusses the types of valuation of fixed assets in domestic and foreign practice, as well as their distinctive features. The relevance of the chosen topic is primarily due to the fact that fixed assets are the most important economic potential of the enterprise. Fixed assets play the role of a factor of production, the capacity of the enterprise to make a profit. The importance of their effective use requires information about the availability, movement, condition and use of fixed assets. In the course of comparison, conclusions are drawn about the assessment methods in different countries. Significant differences in the valuation of fixed assets in Russia, the USA and Germany are identified.