Вестник университета (Jan 2017)

THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING

  • T. Rogulenko,
  • E. Egorova

Journal volume & issue
Vol. 0, no. 1
pp. 129 – 134

Abstract

Read online

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».

Keywords