Results 1 to 10 of about 24,603 (266)

The impact of fixed assets on Polish agricultural production

open access: yesAgricultural Economics (AGRICECON), 2008
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
doaj   +3 more sources

Accounting Policy for Accounting for Fixed Assets in accordance with the RAS Draft “Fixed Assets”

open access: yesУчёт. Анализ. Аудит, 2019
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
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

On the Diversification of Fixed Income Assets [PDF]

open access: yesSSRN Electronic Journal, 2020
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 ...
openaire   +3 more sources

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