Home  Journals  Economic Analysis: Theory and Practice  24(327) - 2013 June

Rethinking asset classifications and assessing their applicability in accounting

Available online: 24 June 2013

Subject Heading: CLASSIFICATION OF FIXED ASSETS

JEL Classification: 

In the article the settled asset classification and critically assessed the capabilities of their practical application in accounting are considered. New classification signs the use of which will increase the reliability of the accounting information disclosure of non-current assets of the Organization and strengthen the analytical functions of accounting are proposed.

Keywords: fixed assets, non-current assets, fixed assets, accounting, accounting, fixed asset classification

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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