IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS

The article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter i...

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Autores principales:	Yu. V. Kiseleva, T. M. Rogulenko
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	accounting amortization assets fixed assets gaap ifrs recognition standards Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/39459ac53ada46db897dcfb29f5b3130
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id	oai:doaj.org-article:39459ac53ada46db897dcfb29f5b3130
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spelling	oai:doaj.org-article:39459ac53ada46db897dcfb29f5b31302021-12-03T07:43:34ZIMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS1816-42772686-841510.26425/1816-4277-2020-11-121-125https://doaj.org/article/39459ac53ada46db897dcfb29f5b31302020-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2521https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter is relevant, since the active globalization of the world economic system makes it necessary to integrate national economies with all their structural elements, including in the regulatory and legal field. Generally accepted standards establish the procedure, rules and norms for carrying out a certain type of activity. Standardization and unification of individual economic processes contribute to the formation of transparency and openness of business in external and internal environments. Transparency of the organization’s financial flows in the internal environment, primarily for the company’s management, directly determines the effectiveness of the enterprise’s economic activities.Yu. V. KiselevaT. M. RogulenkoPublishing House of the State University of Managementarticleaccountingamortizationassetsfixed assetsgaapifrsrecognitionstandardsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 121-125 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounting amortization assets fixed assets gaap ifrs recognition standards Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	accounting amortization assets fixed assets gaap ifrs recognition standards Sociology (General) HM401-1281 Economics as a science HB71-74 Yu. V. Kiseleva T. M. Rogulenko IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
description	The article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter is relevant, since the active globalization of the world economic system makes it necessary to integrate national economies with all their structural elements, including in the regulatory and legal field. Generally accepted standards establish the procedure, rules and norms for carrying out a certain type of activity. Standardization and unification of individual economic processes contribute to the formation of transparency and openness of business in external and internal environments. Transparency of the organization’s financial flows in the internal environment, primarily for the company’s management, directly determines the effectiveness of the enterprise’s economic activities.
format	article
author	Yu. V. Kiseleva T. M. Rogulenko
author_facet	Yu. V. Kiseleva T. M. Rogulenko
author_sort	Yu. V. Kiseleva
title	IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
title_short	IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
title_full	IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
title_fullStr	IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
title_full_unstemmed	IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
title_sort	improvement of features of accounting and disposal of fixed assets objects
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/39459ac53ada46db897dcfb29f5b3130
work_keys_str_mv	AT yuvkiseleva improvementoffeaturesofaccountinganddisposaloffixedassetsobjects AT tmrogulenko improvementoffeaturesofaccountinganddisposaloffixedassetsobjects
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IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS

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