??????? ?????????? ?????????? ???????? ??????? ?? ???????????? ?? ??????????? ? ??????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????? ?????????? ?????????? ???????? ??????? ?? ???????????? ?? ??????????? ? ??????
Revaluation procedure of fixed assets and reflection its results in accounting |
|
| Creator |
???????????, ?.?.
Serpeninova, Y.S. |
|
| Subject |
?????????? ???????? ???????
????? ?????????? ???????? ??????? revaluation of fixed assets revaluation of fixed assets in accounting |
|
| Description |
?????????? ??????????? ?????????? ?????????? ???????? ???????. ????????????? ???????? ?????????? ?????????? ???????? ??????? ?? ?????????? ???? ??????? ?????. ???????? ??????? ???????????? ??????????? ?????????? ???????? ??????? ? ??????.
Revaluation of fixed assets is one of the ways of increasing the investment attractiveness of the company, raising its overall profitability and market value. However, there are many difficulties, namely: the lack of a unified methodology for the revaluation; the complexity of the recording; the legislative unsettled expediency, and the necessity and frequency of revaluation of fixed assets and other. The purpose of the article is to develop algorithm of revaluation of fixed assets and study its main stages. The decision on holding the revaluation necessarily fixed order of the head of revalued. The order should reflect the following information: date of revaluation, the list of objects of the revaluation, the main characteristics of the revaluation, the responsible persons. In practice there may be many cases in which the revaluation of fixed assets is an extremely important: obtain a loan under the pledge of fixed assets; increase the size of the equity account revaluation of fixed assets; improvement of investment attractiveness and market value of the company. |
|
| Date |
2016-04-15T09:24:57Z
2016-04-15T09:24:57Z 2013 |
|
| Type |
Article
|
|
| Identifier |
http://eztuir.ztu.edu.ua/123456789/2879
|
|
| Language |
uk
|
|
| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(27)
|
|
| Publisher |
????
|
|