IMPROVING THE PROCESS OF REVALUATION OF FIXED ASSETS
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp461-469Abstract
This article scientifically covers the issues of improving the process of revaluation of fixed assets. In particular, a comparative analysis of national and international standards for revaluation of fixed assets is carried out, their similarities and differences are revealed. Also, methods of revaluation of fixed assets are classified and the procedure for their application in practice is described. Scientifically based proposals are developed on the consistent sequence of organization and implementation of the revaluation process, and relevant conclusions are formulated.
Keywords:
fixed asset revaluation initial value book value residual value fair value initial value model revaluation model amortization depreciationReferences
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