ACCOUNTING OF NON-CURRENT ASSETS ON INTERNATIONAL STANDARDS, GENERALIZATION OF INFORMATION IN FINANCIAL REPORTING
Journal Title: Регіональна економіка та управління - Year 2017, Vol 5, Issue 18
Abstract
The article deals with the types of non-current assets are in accordance with national and international standards. Considered constituents and order of determination of primitive cost of the fixed assets. The brought differences over in going near the process of charging of the fixed assets amortization in domestic and international practice. A reflection is investigational in the account of information about non-material assets according to national and international standards.
Authors and Affiliations
Bogdan Kovalchuk
Keywords
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