The Concept of Low‑Value in the Context of Fixed Assets
This article aims to present the possibilities of making simplifications to accounting, particularly in the recognition of fixed assets and other carrying value items, according to the principle of relevance and fair presentation. In order to achieve this aim, the authors used deductive and inductiv...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Lodz University Press
2020-10-01
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| Series: | Acta Universitatis Lodziensis. Folia Oeconomica |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/foe/article/view/3204 |