Fixed Assets of Commercial Banks: the Economic Entity in Modern Accounting Legislation
Journal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.32, No. 2)Publication Date: 2013-06-01
Authors : Dzyuba O. N.;
Page : 87-91
Keywords : non-current assets; non-current assets; fixed assets; intangible assets; investment property; original cost; depreciation; useful life;
Abstract
The article deals with the economic substance of fixed assets of commercial banks in terms of economic theory and current account legislation, analyzes the main differences are the classification features for accounting purposes.
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