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ORDER OF RECOGNITION, MEASUREMENT AND ACCOUNTING OF FIXED ASSETS IN ACCORDANCE WITH IFRS
Journal: Science and world (Vol.1, No. 15)Publication Date: 2014-11-26
Authors : Musipova L.K.;
Page : 142-144
Keywords : initial and subsequent assessment; fair value of fixed assets; revaluation of fixed assets.;
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Abstract
The questions of valuation and accounting of fixed assets are the most important in reporting according to international standards (IFRS), which is caused by a high share of fixed assets in for most business organizations. The financial statements of enterprises ultimately depends on the correct assessment and recognition of assets.
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