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ОСНОВНІ ЗАСОБИ І ОСНОВНІ ФОНДИ: ПОРІВНЯЛЬНИЙ АСПЕКТ // PPE and fixed funds: comparative aspect

Author

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  • Кузьмін, Дмитро Леонідович

    (Житомирський державний технологічний університет)

Abstract

The approaches towards treating the concepts "Property, plants and equipment" and "fixed funds" have been analyzed with the aim of making search for common and distinctive features and further accounting reflection. Проаналізовано підходи до трактування понять “основних засобів” та “основних фондів” з метою пошуку спільних та відмінних рис і подальшого відображення в бухгалтерському обліку.

Suggested Citation

  • Кузьмін, Дмитро Леонідович, 2012. "ОСНОВНІ ЗАСОБИ І ОСНОВНІ ФОНДИ: ПОРІВНЯЛЬНИЙ АСПЕКТ // PPE and fixed funds: comparative aspect," 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:36466
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