Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Improvement of reproduction of fixed assets in the regional AIC
Available online: 29 March 2013 Subject Heading: Agrarian and industrial complex development JEL Classification:
In the article the directions of reproduction of fixed assets in the regional agrarian and industrial complex are given. The order of the organization of quality standard of fixed assets is offered when carrying out their inventory; methodical approaches to an assessment, revaluation, and determination of depreciable cost according to the International Financial Reporting Standards are presented. The mechanism of formation and use of a reserve of financing of reproduction of fixed assets locates in the agricultural organizations are revealed. Keywords: fixed assets, reproduction, management, evaluation, technical condition of fixed assets, revaluation, sources of reproduction, amortization, amortization fund, profit, innovation and investment activity |
ISSN 2311-8733 (Online)
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