Improvement of accounting and taxation of investments in capital construction and improvement of non-current assets

The paper substantiates that investment in capital construction and improvement of facilities is the foundation of investment and innovation development of the country. It is proved that properly regulated terminology and regulatory framework, proper organization and high-quality methodological supp...

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Bibliographic Details
Main Authors: V.O. Osmyatchenko, Ya.O. Izmaylov, K.S. Pinchuk
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2021-04-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Subjects:
Online Access:http://pbo.ztu.edu.ua/article/view/231159