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
Related Articles
- EP ID EP602150
- DOI -
- Views 61
- Downloads 0
Causes of unlawful transfer of goods by customs border of Ukraine
Introduction. Now the Ukrainian legislation aimed at protecting interests in the sphere of economic and foreign economic activity remains imperfect. Basically, this concerns the inconsistency of certain sanctions to the...
Features of insurance market development as a segment of the financial market
Today, the insurance market is one of the priority segments of the modern financial market, which is conditioned by the possibility of protecting economic security as the state as a whole, as well as the vital functions...
Problems and prospects for development of livestock in the conditions of the euro-integration processes
The article deals with the results of recent research and publications on the problems and prospects of livestock development in the context of European integration processes. The analysis of domestic livestock productio...
Methodology of modeling the volumes of shadow economy with the use of neural-fuzzy technologies
The theoretical analysis of the methodology modeling the volumes of the shadow economy using fuzzy logic is carried out in the article. A critical evaluation of the methods of Sugeno and Mamdani is given. The advantages...
Specifics of criminal responsibility to the tax evasion (article 212 of the Criminal Code of Ukraine)
The article is devoted to topical issues of criminal prosecution for the crime, named in the article 212 of the Criminal Code of Ukraine. Special attention is given to social and economic value of improvement of criminal...