Analysis of modern approaches to evaluation of fixed assets
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 12, Issue
Abstract
The present article is dedicated to determination of approaches to evaluation of fixed assets under the AS and IFRS. The regulatory documents on evaluation of fixed assets and their reflection at the financial statements are characterized. The article substantiates the need of improving the legislation of the assessment of fixed assets and notation it in the financial statements.
Authors and Affiliations
Alina Oleksandrivna Semenets, Oleksandra Volodymyrivna Panova
Keywords
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