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».
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Publishing House of the State University of Management
2017-01-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/565 |