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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Autores principales: T. Rogulenko, E. Egorova
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2017
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Acceso en línea:https://doaj.org/article/65466fc9ac204cd981587260345c600e
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spelling 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)
institution DOAJ
collection DOAJ
language RU
topic fixed assets
fixed assets
fixed assets
depreciation
accounting
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle 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
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