The Professional Judgement of Accountant in Determining the Composition of Non-Negotiable Tangible Assets in the Light of Harmonization with the IFRS
The need to expand the autonomy of enterprises based on the use of professional judgment by accounting workers in the formation of composition and determination of the objects of non-negotiable tangible assets has been substantiated. The general attributes of identification of the objects of non-neg...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2018-03-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2018-3_0-pages-271_275.pdf |