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International Accounting
 

Improvement of technique of accounting assessment of fixed assets

Vol. 15, Iss. 32, AUGUST 2012

Available online: 23 August 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Druzhilovskaya E.S. lecturer of department "Accounting, Economic Analysis and Audit", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University
druzhilovskaya@yandex.ru

In the article the modern problems of an assessment of fixed assets in accounting are investigated. On the basis of the analysis on improvement of technique of fixed assets assessment the proposals are given.

Keywords: method of property, plant and equipment, fair value, the Russian and the International Financial Reporting Standards

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

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