THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING

The problem of determining the substance and content of the concept of fixed assets. The different point of view of Russian and foreign scientists to the economic nature of the category «fixed assets». Given the author's definition of «fixed assets».

Bibliographic Details
Main Authors: T. Rogulenko, E. Egorova
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2019-02-01
Series:Вестник университета
Subjects:
Online Access:https://guuvest.elpub.ru/jour/article/view/565