FEATURES OF ACCOUNTING AND AUDIT OF FIXED ASSETS BY INTERNATIONAL STANDARDS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 11
Abstract
The basic principles of accounting and auditing of fixed assets in accordance with international accounting and financial reporting standards have been analyzed. The differences in the main provisions of international and national standards are determined. The measures to facilitate the implementation of international standards in accounting and auditing of fixed assets at Ukrainian enterprises are substantiated.
Authors and Affiliations
Yu. S. Prymush, Ye. P. Morozova, O. Yu. Hid’ko
Keywords
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