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Main directions of improvement accounting of fixed assets in commercial organizations, in according to IAS 16 “Accounting for Fixed Assets” and “Fixed Assets”

Available online: 21 March 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

This article addresses to the fundamental differences in the formation of objective information in the reporting of fixed assets and the sources of their breeding in according to IAS 16 "Fixed assets" and PA 6/01 "Accounting for fixed assets"

Keywords: international accounting standards, fixed assets, amortization, real investments, investments in fixed assets

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

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