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ОСНОВНІ ЗАСОБИ: ТОЧКА ЗОРУ ЕКОНОМІСТА // Fixed assets: an economist's point of view

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  • Бутинець, Тетяна Анатоліівна

    (Житомирський державний технологічний університет)

Abstract

The research is devoted to the clarifying the economic essence and definition of the concept "fixed assets", its place among other economic categories - "equity", "fixed capital stock", "basic capital", "noncurrent assets". Дане дослідження присвячено уточненню економічної сутності й визначення поняття “основні засоби”, його місця серед інших споріднених економічних категорій – “капітал”, “основні фонди”, “основний капітал”, “необоротні активи”.

Suggested Citation

  • Бутинець, Тетяна Анатоліівна, 2012. "ОСНОВНІ ЗАСОБИ: ТОЧКА ЗОРУ ЕКОНОМІСТА // Fixed assets: an economist's point of view," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 23(2).
    • Handle: RePEc:scn:000pbo:36325
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