Methodology of Accounting for the Acquisition of Fixed Tangible Assets

Methodology of Accounting for the Acquisition of Fixed Tangible Assets

The article analyses the concept of fixed tangible assets and the process of accounting methodology. The main issues of accounting for fixed tangible assets are examined: methods of acquiring assets, initial recognition of assets, their assignment to an asset group, subsequent revaluation, and depre...

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Bibliographic Details
Main Authors: Rita Bužinskienė, Marytė Montrimienė
Format: Article
Language:English
Published: Šiaulių valstybinė kolegija / Šiauliai State Higher Education Institution 2023-10-01
Series:Taikomieji Moksliniai Tyrimai
Subjects:
asset accounting
recognition criteria
business accounting standards
accounting methodology.
Online Access:https://ojs.svako.lt/TMT/article/view/170

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