Home  Journals  International Accounting  5(125) - 2009 May

Statement reformation

Available online: 17 September 2009

Subject Heading: On the way to international standards

JEL Classification: 

Fixed assets represent a reference classic object of accounting. In relation to it accounting approaches have been forming for tens of years and now they are established and usual. Rules of accounting of fixed assets advanced more than other accounting problems. On examples with fixed assets are based most of programs of professions training connected with accounting.
     However this does not at all mean that now problematic matters connected with fixed assets are less in number. Due to importance of the article these matters go on remaining the subject of acute discussions of accounting methodologists. Accounting practice discloses new problems. Some established approaches are reviewed to be expressed in amendments entered into international standards.

Keywords: fixed assets, accounting, reporting, rules, amendments, standards, taxes

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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