Theoretical aspects of accounting and analysis of basic assets

This article discloses the basis of various literature sources, theoretical aspects of the use of basic assets, classification of basic assets, as well as their types of valuation. When writing the work we used textbooks edited by professors Aleksandrovich YA, Lukasevich I.Ya., Bakanov MI, Sheremet Safronov. Evaluation of enterprises: theory and practice, as well as books by VP Gruzinov, Zaitsev NL, Ermolovich LL, and others.