IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
The article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2020-12-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/2521 |
| _version_ | 1797243842529853440 |
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| author | Yu. V. Kiseleva T. M. Rogulenko |
| author_facet | Yu. V. Kiseleva T. M. Rogulenko |
| author_sort | Yu. V. Kiseleva |
| collection | DOAJ |
| description | The article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter is relevant, since the active globalization of the world economic system makes it necessary to integrate national economies with all their structural elements, including in the regulatory and legal field. Generally accepted standards establish the procedure, rules and norms for carrying out a certain type of activity. Standardization and unification of individual economic processes contribute to the formation of transparency and openness of business in external and internal environments. Transparency of the organization’s financial flows in the internal environment, primarily for the company’s management, directly determines the effectiveness of the enterprise’s economic activities. |
| first_indexed | 2024-03-08T04:20:12Z |
| format | Article |
| id | doaj.art-39459ac53ada46db897dcfb29f5b3130 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:01:32Z |
| publishDate | 2020-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-39459ac53ada46db897dcfb29f5b31302024-03-26T14:23:05ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-12-0101112112510.26425/1816-4277-2020-11-121-1251895IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTSYu. V. Kiseleva0T. M. Rogulenko1State University of Management; JSC “VO “Safety”State University of ManagementThe article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter is relevant, since the active globalization of the world economic system makes it necessary to integrate national economies with all their structural elements, including in the regulatory and legal field. Generally accepted standards establish the procedure, rules and norms for carrying out a certain type of activity. Standardization and unification of individual economic processes contribute to the formation of transparency and openness of business in external and internal environments. Transparency of the organization’s financial flows in the internal environment, primarily for the company’s management, directly determines the effectiveness of the enterprise’s economic activities.https://vestnik.guu.ru/jour/article/view/2521accountingamortizationassetsfixed assetsgaapifrsrecognitionstandards |
| spellingShingle | Yu. V. Kiseleva T. M. Rogulenko IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS Вестник университета accounting amortization assets fixed assets gaap ifrs recognition standards |
| title | IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS |
| title_full | IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS |
| title_fullStr | IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS |
| title_full_unstemmed | IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS |
| title_short | IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS |
| title_sort | improvement of features of accounting and disposal of fixed assets objects |
| topic | accounting amortization assets fixed assets gaap ifrs recognition standards |
| url | https://vestnik.guu.ru/jour/article/view/2521 |
| work_keys_str_mv | AT yuvkiseleva improvementoffeaturesofaccountinganddisposaloffixedassetsobjects AT tmrogulenko improvementoffeaturesofaccountinganddisposaloffixedassetsobjects |