DOI
https://doi.org/10.47689/2181-1415-vol2-iss3/S-pp111-121Keywords
Property, plant, machinery and equipment , historical cost , revalued amount , accumulated depreciation , accumulated impairment loss, , fair valueAbstract
This article substantiates the need to call in our practice the concept of “fixed assets” “Property, plant, machinery and equipment” in order to bring it into line with international standards. The essence of the Property, plant, machinery and equipment standards accounting rules for the subsequent assessment according to the accounting models of the initial cost and revaluation value is given. A sequence of revaluations was proposed. Based on the requirements of the standard rules, a methodological procedure for reflecting the revaluation results in accounting using the current chart of accounts is recommended.
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