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REVALUASI ASET UNTUK TUJUAN PERPAJAKAN, AMBIL ATAU JANGAN [PDF]

open access: yesProfita, 2016
The Government has launched a policy of taxation through the Minister of Finance numbered 191/PMK.010/2015 on Revaluation of Fixed Assets Proposed in the Year 2015 and 2016.
YUSUF S. BASAR
doaj   +4 more sources

Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado [PDF]

open access: yesIndonesia Accounting Journal, 2019
The main task of government agencies is to provide services to the community whose quality can be improved by the use of fixed assets to achieve the duties and functions of government agencies.
Carolina Carolina   +2 more
doaj   +2 more sources

Analysis of fixed assets depreciation management of enterprises under the background of Digitalization [PDF]

open access: yesE3S Web of Conferences, 2021
Based on the in-depth implementation of the strategy of "network power", the Internet plus thinking has been integrated into every field of social construction, especially in the field of financial management, which has provided great convenience for the
Zeng Tong, Yi Kong
doaj   +1 more source

Encoding of the current situation of fixed assets management in basic medical research institutes [PDF]

open access: yesJichu yixue yu linchuang, 2023
Fixed assets are important resources of research work at basic medical research institutes. It is of practical significance to scientifically manage fixed assets, continuously improve their application efficiency, and minimize the loss and waste of ...
LI Ruofan, CUI Puan, ZHANG Yun, MA Xiao, ZHANG Xinyi, YANG Dexin
doaj   +1 more source

Forecasting investments in fixed assets

open access: yesВестник университета, 2022
The article details the issues of forecasting investments in fixed assets. The theoretical aspects (foreign experience) of using various forms of predictive models based on the analysis of foreign scientific literature are considered.
A. M. Terekhov
doaj   +1 more source

Methodology of Accounting for the Acquisition of Fixed Tangible Assets

open access: yesTaikomieji Moksliniai Tyrimai, 2023
The article analyses the concept of fixed tangible assets and the process of accounting methodology. The main issues of accounting for fixed tangible assets are examined: methods of acquiring assets, initial recognition of assets, their assignment to an ...
Rita Bužinskienė, Marytė Montrimienė
doaj   +1 more source

Fixed assets reproduction and efficiency of their use in the context of the development of innovative and investment activities in the agrarian sector of the economy [PDF]

open access: yesE3S Web of Conferences, 2021
The problem of increasing the efficiency of reproduction and use of fixed assets is relevant for the agrarian sector of the economy, since the material and technical base of agriculture requires technical modernization and renewal.
Sidorenko Olga   +2 more
doaj   +1 more source

Classification of fixed assets for accounting purposes in the public sphere

open access: yesВестник университета, 2022
The article reveals the concept of fixed assets, which is used in the accounting system of the public sector. The points of view of scientists on the problem of accounting (budgetary) accounting of fixed assets are considered, their work is analyzed in ...
T. L. Leukhina
doaj   +1 more source

THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS

open access: yesEkonomìka Harčovoï Promislovostì, 2018
Effectiveness of use of fixed assets depends on the organization of timely receipt of reliable and sufficiently complete accounting and economic information.
T. Stupnytska   +2 more
doaj   +1 more source

Analysis of the Methodology of Fixed Assets in Accordance with IAS 16 “Fixed Assets” AND P(S)BU 7 “Fixed Assets”: Theory and Practice

open access: yesNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2018
The importance of transparent, complete, authentic and timely information comprehensible for all the users of financial reporting has grown in the context of Ukraine’s integration in the international economy.
L. V. Shkulipa
doaj   +1 more source

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