IMPACT OF ACCOUNTING ESTIMATES ON THE EFFECTIVENESS OF USING ASSETS IN INFLATION CONDITIONS
Journal Title: Экономика и финансы - Year 2017, Vol 1, Issue 11
Abstract
The article is sanctified to the actual aspects of influence of estimation of regional assets, in particular the fixed assets on efficiency of their use in the conditions of inflationary processes, namely: their indexation and overvalue, as important instruments of overcoming of negative influence of inflation. The differences and contradictions of the revaluation in the financial and tax accounting are analyzed, their influence on the results of the enterprise's activity and, indirectly, the economy of the region are analyzed too
Authors and Affiliations
H. V. Veriha
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