Home  Journals  International Accounting  25(271) - 2013 July

Essence of fixed assets as object of accounting in context of problems of capital accounting

Available online: 30 June 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

In the article the problems of accessory of fixed assets to fixed capital of the organization are investigated, the capital place in subject and object area of accounting is defined, author's definitions of fixed assets, fixed assets and invaluable fixed assets are offered and their need of use for accounting is reasoned.

Keywords: fixed assets, fixed assets, capital, non-current assets, accounting, balance

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

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