Accounting Policy of the Entity Regarding Objects of Fixed Assets, in the IFRS Implementation Context

The article aims to study the existing methods for analysis of accounting policy and its main components regarding the objects of fixed assets that are subject to disclosure in financial reporting following the requirements of national and international provisions of accounting. The existing theo...

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Autore principale:	О. S. latsunska
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	National Academy of Statistics, Accounting and Audit 2016-03-01
Serie:	Статистика України
Soggetti:	organization of accounting, accounting policies, accounting policy system, accounting policy components, accounting estimates, object of fixed assets, life cycle of the object of fixed assets
Accesso online:	https://su-journal.com.ua/index.php/journal/article/view/71
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