Analysis of the Methodology of Fixed Assets in Accordance with IAS 16 “Fixed Assets” AND P(S)BU 7 “Fixed Assets”: Theory and Practice

The importance of transparent, complete, authentic and timely information comprehensible for all the users of financial reporting has grown in the context of Ukraine’s integration in the international economy. The issue of harmonizing the national accounting system with the international standards i...

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Bibliographic Details
Main Author: L. V. Shkulipa
Format: Article
Language:Ukrainian
Published: National Academy of Statistics, Accounting and Audit 2018-10-01
Series:Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
Subjects:
Online Access:https://nasoa-journal.com.ua/index.php/journal/article/view/161