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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Format: | Article |
Language: | English |
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Publishing House of the State University of Management
2017-01-01
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Series: | Вестник университета |
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Online Access: | https://vestnik.guu.ru/jour/article/view/565 |
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_version_ | 1832542031866494976 |
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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 |