A Generalization of Scientific Approaches Regarding the Essence of the Concept of «Fixed Assets» as an Object of Accounting

The article emphasizes that the activity of each enterprise presupposes the availability of means of production and appropriate material conditions, which are one of the most important elements of productive forces, as well as the main element of the material and technical base. It is noted that the...

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Bibliographic Details
Main Authors: Vasilieva Lesja M., Buhai Tetjana О.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2023-09-01
Series:Bìznes Inform
Subjects:
Online Access:https://www.business-inform.net/export_pdf/business-inform-2023-9_0-pages-186_191.pdf