PRINCIPLES OF RECOGNITION, ASSESSMENT AND ACCOUNTING OF LONG-TERM ASSETS IN INTERNATIONAL ACCOUNT TEMPLATES
DOI:
https://doi.org/10.17605/OSF.IO/4A5WHKeywords:
long-term assets, method of calculation, continuity of activity, continuity of the ratio between income and expensesAbstract
In this article, the approaches of foreign and domestic scientists to the accounting of long-term assets based on international standards, as well as the principles of recognition, evaluation and accounting of long-term assets in international standards were studied.







