Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-05-85-131
DOI: https://dx.doi.org/10.15863/TAS.2020.05.85.131
Language: English
Citation: Raхimova, G. M. (2020). Problems of accounting and audit of fixed assets. ISJ Theoretical & Applied Science, 05 (85), 726-729. Soi: http://s-o-i.org/1.1/TAS-05-85-131 Doi: https://dx.doi.org/10.15863/TAS.2020.05.85.131 |
Pages: 726-729
Published: 30.05.2020
Abstract: The problems of fixed assets and a technique of audit of fixed assets in accordance with international standards were considered in the article. Review of regulatory framework of accounting and audit of fixed assets was conducted. Fixed assets' criteria and features of recognition have been considered. The principles and requirements IAS 16 «Fixed Assets» were outlined in article. The solutions in accordance of problems were revealed under international standards.
Key words: accounting, auditing, fixed assets, tangible assets, depreciation, inventory, international standards.
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