The impact of fixed assets on Polish agricultural production
The power function was used to show the dependence of gross, final and sold output on the gross value of total fixed assets and on the ratios of this value to the productivity of these three production categories.
J. Zwolak
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Accounting Policy for Accounting for Fixed Assets in accordance with the RAS Draft “Fixed Assets”
For the reporting for 2019 and further periods it is planned to put into practice the Federal Accounting Standard (FSA) “Fixed Assets”. The draft standard was then revised to take into account the results of examination of the Council on Accounting ...
VALENTINA A. Sitnikova
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Analysis of fixed assets depreciation management of enterprises under the background of Digitalization [PDF]
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
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Encoding of the current situation of fixed assets management in basic medical research institutes [PDF]
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
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Forecasting investments in fixed assets
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
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Methodology of Accounting for the Acquisition of Fixed Tangible Assets
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
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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]
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
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Classification of fixed assets for accounting purposes in the public sphere
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
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THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS
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
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On the Diversification of Fixed Income Assets [PDF]
This article introduces a new approach for dealing with the diversification/concentration risk of fixed income assets. Because Government bonds, corporate bonds, and mortgage backed securities constitute a large proportion of the assets of institutional investors in most countries, it is important to be able to determine the number of lines/issuers of ...
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