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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Bibliographic Details
Main Authors: T. Rogulenko, E. Egorova
Format: Article
Language:English
Published: Publishing House of the State University of Management 2017-01-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/565
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author T. Rogulenko
E. Egorova
author_facet T. Rogulenko
E. Egorova
author_sort T. Rogulenko
collection DOAJ
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
id doaj-art-65466fc9ac204cd981587260345c600e
institution Kabale University
issn 1816-4277
2686-8415
language English
publishDate 2017-01-01
publisher Publishing House of the State University of Management
record_format Article
series Вестник университета
spelling doaj-art-65466fc9ac204cd981587260345c600e2025-02-04T08:27:49ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-01-0101129134565THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTINGT. Rogulenko0E. Egorova1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»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».https://vestnik.guu.ru/jour/article/view/565fixed assetsfixed assetsfixed assetsdepreciationaccounting
spellingShingle T. Rogulenko
E. Egorova
THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING
Вестник университета
fixed assets
fixed assets
fixed assets
depreciation
accounting
title 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_short THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING
title_sort essence of fixed assets as property accounting
topic fixed assets
fixed assets
fixed assets
depreciation
accounting
url https://vestnik.guu.ru/jour/article/view/565
work_keys_str_mv AT trogulenko theessenceoffixedassetsaspropertyaccounting
AT eegorova theessenceoffixedassetsaspropertyaccounting
AT trogulenko essenceoffixedassetsaspropertyaccounting
AT eegorova essenceoffixedassetsaspropertyaccounting