THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING
The problem of determining the substance and content of the concept of fixed assets. The different point of view of Russian and foreign scientists to the economic nature of the category «fixed assets». Given the author's definition of «fixed assets».
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Publishing House of the State University of Management
2017
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oai:doaj.org-article:65466fc9ac204cd981587260345c600e2021-12-03T07:43:20ZTHE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING1816-42772686-8415https://doaj.org/article/65466fc9ac204cd981587260345c600e2017-01-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/565https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The problem of determining the substance and content of the concept of fixed assets. The different point of view of Russian and foreign scientists to the economic nature of the category «fixed assets». Given the author's definition of «fixed assets».T. RogulenkoE. EgorovaPublishing House of the State University of Managementarticlefixed assetsfixed assetsfixed assetsdepreciationaccountingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 129-134 (2017) |
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DOAJ |
language |
RU |
topic |
fixed assets fixed assets fixed assets depreciation accounting Sociology (General) HM401-1281 Economics as a science HB71-74 |
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fixed assets fixed assets fixed assets depreciation accounting Sociology (General) HM401-1281 Economics as a science HB71-74 T. Rogulenko E. Egorova THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING |
description |
The problem of determining the substance and content of the concept of fixed assets. The different point of view of Russian and foreign scientists to the economic nature of the category «fixed assets». Given the author's definition of «fixed assets». |
format |
article |
author |
T. Rogulenko E. Egorova |
author_facet |
T. Rogulenko E. Egorova |
author_sort |
T. Rogulenko |
title |
THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING |
title_short |
THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING |
title_full |
THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING |
title_fullStr |
THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING |
title_full_unstemmed |
THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING |
title_sort |
essence of fixed assets as property accounting |
publisher |
Publishing House of the State University of Management |
publishDate |
2017 |
url |
https://doaj.org/article/65466fc9ac204cd981587260345c600e |
work_keys_str_mv |
AT trogulenko theessenceoffixedassetsaspropertyaccounting AT eegorova theessenceoffixedassetsaspropertyaccounting AT trogulenko essenceoffixedassetsaspropertyaccounting AT eegorova essenceoffixedassetsaspropertyaccounting |
_version_ |
1718373696233537536 |