Some questions of usefulness information about fixed assets in corporate sector
Journal Title: Економіка: реалії часу - Year 2015, Vol 2, Issue 18
Abstract
This article provides some useful information regarding the object of accounting. The algorithm of the utility account information was developed, which is based on three phases: the identification of economic phenomena, the definition of the type of financial information that would be most appropriate, integrity and availability of information. The analysis of the convergence of International Financial Reporting Standards 16 "Property and equipment" and 36 "Impairment of Assets" with similar Ukrainian standards. Developed reporting indicators, which must be disclosed on the above mentioned standards in the Notes to the financial statements of the corporate sector of the economy.
Authors and Affiliations
Ruslana Kuzina
Keywords
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