Key aspects, features and ways of improving accounting low value items
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 4, Issue
Abstract
In this article the accounting features low value items in enterprises in continuous improvement of the legal and regulatory framework are defined. The analysis of the differences between national standards and provisions of the Tax Code in the context of separate accounting features low value assets is done. Recommendations for improving certain aspects of the legal and regulatory accounting low value items are developed.
Authors and Affiliations
Olena Leonidivna Mykhalska, Dmytro Volodymyrovych Shestopalov
Keywords
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