THE CURRENT STATE OF FIXED ASSETS ACCOUNTING AND DIRECTIONS FOR ITS IMPROVEMENT
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp379-387Abstract
In the practice of accounting entities, problems are emerging regarding the calculation and accounting of depreciation for fixed assets, initial recognition and subsequent revaluation, determination of fair value, checking for impairment, and the correct and reliable reflection of information about them in financial statements. In this article, we have discussed in detail the current state of fixed assets depreciation accounting and its improvement, and have provided proposals and recommendations for its improvement
Keywords:
long-term assets fixed assets depreciation depreciation rates regulatory and legal documents Tax Code financial reporting return recognition valuation accountingReferences
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