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Relevant bibliographies by topics / Accounting of fixed assets

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Academic literature on the topic 'Accounting of fixed assets'

Author: Grafiati

Published: 4 May 2022

Last updated: 31 May 2022

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Journal articles on the topic "Accounting of fixed assets"

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Alborov, R. A., L. I. Khoruzhy L.I., S. M. Kontsevaya, and V. I. Khoruzhy. "Accounting for rental fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 9, 2022): 100–116. http://dx.doi.org/10.33920/sel-11-2202-01.

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The article systematizes the basic requirements for the formation in accounting of information about fixed assets when they are received or provided for a fee for temporary use, as well as the conditions and criteria for recognizing accounting objects as lease accounting objects. Specific examples show how to determine the present value of lease payments, the net worth of an investment in a lease, and the amount of interest accrued. Organizational and methodological recommendations are proposed for rationalizing the accounting of operations of operating and non-operating (financial) lease of f

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Шмарова, Л., L. Shmarova, Е. Безрукова, and E. Bezrukova. "Fixed Assets Accounting: Russian and International practice." Auditor 4, no. 12 (2018): 20–26. http://dx.doi.org/10.12737/article_5c18ed1a9ce381.41104006.

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The paper deals with issued related to the Russian and International practice of fi xed assets accounting. The authors compare the requirements of the main reporting standards governing accounting of fi xed assets: PBU 6/01 “Fixed assets accounting” and IAS 16 “Fixed assets”. The article also covers measurement of fixes assets value at initial recognition and at subsequent revaluation.

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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicatin

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Alekseeva, G. I. "Fixed assets accounting under the Russian accounting standardization." International Accounting 22, no. 6 (2019): 618–35. http://dx.doi.org/10.24891/ia.22.6.618.

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Pereira, Adalmiro Andrade. "NCP 5 – Tangible Fixed Assets." Advances in Social Sciences Research Journal 8, no. 9 (2021): 133–44. http://dx.doi.org/10.14738/assrj.89.10802.

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2015 saw an important step in the accounting reform in Portugal. On September 11, 2015, the Accounting Standardization System for Public Administrations (SNC-AP) was approved through Decree-Law No. 192/2015, which revokes the Official Public Accounting Plan (POCP) and establishes an accounting standard aligned with international accounting standards. The development of this work is based on content analysis focused on Public Accounting Standard 5, NCP 5, which was broken down into the respective chapters of the regulations. In this way, to reach the objective of the study, work was

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Svoboda, P. "Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 54, NO. 7 (2008): 314–21. http://dx.doi.org/10.17221/2708-agricecon.

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The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of the selected Czech firms with a varied structure of intangible fixed assets was also performed. The analysis proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in

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Zyryanova, Tat'yana, and E. Manakova. "Internal control of accounting of fixed assets in accordance with the new standards." Agrarian Bulletin of the 217, no. 02 (2022): 82–89. http://dx.doi.org/10.32417/1997-4868-2022-217-02-82-89.

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Abstract. The purpose. Study of the peculiarities of the organization of the internal control system of fixed assets in order to reduce the risks of ineffective use and theft. Research methods. Analyzed normative acts, explanations of regulatory authorities, judicial practice. Particular attention is paid to the analysis of federal accounting standards governing the accounting of fixed assets, which come into effect from 2022. Results. Changes in regulations governing the procedure for conducting accounting and tax accounting require adjustments and methods of verification by internal controll

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Shinkareva, O. V., and M. O. Vasilenko. "Accrual of depreciation of fixed assets: novations of Federal Accounting Standard 6/2020 “Fixed assets”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 4, 2021): 13–21. http://dx.doi.org/10.33920/med-17-2108-02.

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The article considers the features of the depreciation of fixed assets according to the new Federal Accounting Standard 6/2020 “Fixed Assets”, which becomes mandatory for use starting from the financial statements for 2022, the organization of the non-state sector of the economy, including private medical companies. It is noted that a new concept appears — liquidation value, which directly affects the amount of depreciation. There are differences in depreciation methods compared to the current Accounting Regulation 6/01 “Fixed Assets accounting”. A formula for calculating the amount of depreci

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Eliseyeva, O. V. "FIXED ASSETS ACCOUNTING IN ACCORDANCE WITH THE NEW FEDERAL STANDARD FSBU 6/2020 «FIXED ASSETS»." Vestnik of the Russian University of Cooperation, no. 1(43) (April 26, 2021): 34–38. http://dx.doi.org/10.52623/2227-4383-1-43-7.

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The article examines the main changes in the accounting and tax accounting of fixed assets that have occurred in accordance with the adoption of the new Federal standard FSBU 6/2020 «Fixed Assets». The author compared the current PBU 6/01 «Accounting for fixed assets» with the mandatory for use from the reporting for 2022 FSBU 6/2020 «Fixed assets». The article contains comparative characteristics of regulatory documents and explanations on them. The new regulatory document introduces changes not only to such concepts as cost, depreciation, useful life, but also gives a new, significantly dist

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Shkulipa, L. V. "Analysis of the Methodology of Fixed Assets in Accordance with IAS 16 “Fixed Assets” AND P(S)BU 7 “Fixed Assets”: Theory and Practice." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 102–12. http://dx.doi.org/10.31767/nasoa.4.2018.10.

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The importance of transparent, complete, authentic and timely information comprehensible for all the users of financial reporting has grown in the context of Ukraine’s integration in the international economy. The issue of harmonizing the national accounting system with the international standards is, therefore, on the agenda of the national statistics system. Apart from this, introduction of the international accounting standards in the Ukrainian statistics practice is expected to make Ukraine more attractive for foreign investors and lenders. As theoretical and practical problems related wit

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Dissertations / Theses on the topic "Accounting of fixed assets"

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Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16<br>Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organ

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Hryhorevska, O., and V. Babich. "Accounting software repair of fixed assets." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7088.

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Dzhuglya, А., and O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.

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Shovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.

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Федорченко, О. Б. "Організація і методика обліку і аудиту наявності та руху основних засобів". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71442.

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У роботі досліджено організацію і методику обліку і аудиту наявності та руху основних засобів на досліджуваному підприємстві. Проведена повна автоматизація облікового процесу наявності та руху основних засобів. Основною метою є дослідження теоретичних і практичних аспектів організації обліку і аудиту наявності та руху основних засобів.<br>In the work the organization and methodology of accounting and auditing of availability and movement of fixed assets on the investigated enterprise are investigated. Full automation of the accounting process for the availability and movement of fixed assets h

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Hall, Barry Charles. "Calculation of the average age of fixed assets and its behaviour under different conditions." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52154.

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Thesis (MBA)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: Researchers at the Graduate School of Business of the University of Stellenbosch raised their concerns about the accuracy of inflation adjustment estimates. This led to research by Hanekom (1992), Marais (1992), Ozrovech (1992), Laack (1994) and an article by Hamman and Smit (1994). Hanekom, Marais, Ozrovech and Loock investigated alternative methods of calculating the average age of fixed assets for South African companies. They came to the conclusion that approximations of inflation adjustments by means of simplified f

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Kolyanovskaya, V. O. "Standard Providing the Property, Plant and Equipment in Budgetary Institutions." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7781.

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??????, ?????? ????????, and M. Y. Samchyk. "?????????????? ????? ?? ?????????? ????? ?????? ?? ?????? ???????? ??????? ???????????" Thesis, ????, 2017. http://eztuir.ztu.edu.ua/123456789/6203.

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?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ?????? ? ????? ???????, ???????, 2017. ?????? ?????????? ?????????? ??????????? ????? ?? ???????? ?????????????- ?????????? ???????? ??????????????? ?????? ?? ???????????? ?????? ?????? ?? ?????? ???????? ???????. ? ???????? ??????????? ???????? ??????????? ??????? ???????????? ?????????-?????????????? ?????? ?? ???????? ???????????, ????????? ?????? ??????

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Almásy, Michael. "Accounting and economics: Influence of accounting methods on economic indicators." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.

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The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather tak

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Varga, Alexander Y. "Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/119.

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The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP. Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS? The paper will start by establishing that financial reporting, as it has evolved in the United States, was developed primarily to assist in the accountability relationships between management and both credit and equity investors. From there the paper will look at which standard is better suited to fulfill this go

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Books on the topic "Accounting of fixed assets"

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Inc, NetLibrary, ed. Accounting for fixed assets. 2nd ed. J. Wiley, 2002.

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Peterson, Raymond H. Accounting for fixed assets. Wiley, 1994.

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Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

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King, Hannah. Tangible fixed assets: A commentary on FRS 15. Gee, 1999.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Accounting for intangible fixed assets: Proposed statement of standard accounting practice. ASC, 1990.

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Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting for fixed assets and revaluations: Proposed statement of standard accounting practice. ASC, 1990.

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McCallig, John. Fixed asset revaluations in Ireland: An empirical study. University College Dublin, Department of Accountancy, 1996.

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King, Alfred M. Internal control of fixed assets: A controller and auditor's guide. Wiley, 2011.

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Ahern, Kevin F. Accounting for intangible fixed assets: With particular reference to brands. University College Dublin, 1992.

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Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. Gee, 1999.

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Book chapters on the topic "Accounting of fixed assets"

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Griffiths, Ian. "Fixed Assets." In New Creative Accounting. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_8.

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Hindmarch, Arthur, and Mary Simpson. "Fixed Assets." In Financial Accounting: An Introduction. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_6.

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Nicholson, Margaret. "Calculating Depreciation for Fixed Assets." In Accounting Skills. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_21.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_8.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_8.

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Okungbowa, Andrew. "Valuation of Fixed Assets." In Asset Accounting Configuration in SAP ERP. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_3.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 4—Fixed Assets." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_8.

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Limmack, Robin John. "Fixed Asset Measurement (I)." In Financial Accounting and Reporting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_7.

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Limmack, Robin John. "Fixed Asset Measurement (II)." In Financial Accounting and Reporting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_8.

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Yang, Chaoqiong. "Fixed Assets Accounting Drawbacks and Countermeasures in Colleges and Universities." In Advances in Intelligent and Soft Computing. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-03718-4_32.

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Conference papers on the topic "Accounting of fixed assets"

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Sliusar, Svitlana. "PROBLEMS OF MODERN ACCOUNTING OF FIXED ASSETS." In Relevant Issues of the Development of Science in Central and Eastern European Countries. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-588-11-2_70.

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Keshishian, K. G. "Ways to improve the accounting of fixed assets." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-12-2018-34.

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Berezina, V. O., and P. O. Kakurin. "Recommendations for improving the accounting of fixed assets." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2019. http://dx.doi.org/10.18411/sciencepublic-08-07-2019-02.

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Shumakova, Oksana Viktorovna, Oleg Anatolievich Blinov, and Galina Vasilievna Fadeeva. "Fixed assets accounting and control in agricultural organizations." In 5th International research and practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-114267.

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Yuliansyah, Rahmat, Suci Fajar Septiani, and Rutinaias Haholongan. "Fixed Assets Analysis and Its Inventory of Management and Use of Assets in the Government of East Jakarta City 2013–2016." In Annual International Conference on Accounting Research (AICAR 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.036.

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Jianjun, Tian. "Analysis of the Accounting Affairs of Provision for Impairment of Fixed Assets." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.603.

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"Taxpayer Behavior Towards Fixed Asset Revaluation." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1050.

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Savitri, Ni Luh Asri, Made Arie Wahyuni, and Diota Prameswari Vijaya. "Analysis of Applicatioan PSAP 07: Accounting of Fixed Assets in Badan Narkotika Nasional (BNN) Kabupaten Buleleng." In 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.211124.031.

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Mazzioni, Sady, Silvana Dalmutt Kruger, Fernanda Alberti, and Clésia Ana Gubiani. "ANALYSIS OF ACCOUNTING MEASUREMENT OF FIXED ASSETS OF MACHINERY AND EQUIPMENT COMPANIES LISTED ON BM&FBOVESPA." In 10th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-93.

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Mediaty, Mediaty, Kastumuni Harto, and Dinah Burhan. "Effectiveness of Good Governance in Government Management of Fixed Assets (Case Study on Goods and Asset Management Bureau Secretariat Province of South Sulawesi)." In Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.25-10-2019.2295386.

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Reports on the topic "Accounting of fixed assets"

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154381.

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Volkova, O. YU, and M. M. Rasskazova. Fixed Assets and Working Capital - Economic Resources of a Production Enterprise - Electronic Training Manual. OFERNIO, 2021. http://dx.doi.org/10.12731/ofernio.2021.24925.

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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received f

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on

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Wagner, Anna, Christopher Hiemstra, Glen Liston, Katrina Bennett, Dan Cooley, and Arthur Gelvin. Changes in climate and its effect on timing of snowmelt and intensity-duration-frequency curves. Engineer Research and Development Center (U.S.), 2021. http://dx.doi.org/10.21079/11681/41402.

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Snow is a critical water resource for much of the U.S. and failure to account for changes in climate could deleteriously impact military assets. In this study, we produced historical and future snow trends through modeling at three military sites (in Washington, Colorado, and North Dakota) and the Western U.S. For selected rivers, we performed seasonal trend analysis of discharge extremes. We calculated flood frequency curves and estimated the probability of occurrence of future annual maximum daily rainfall depths. Additionally, we generated intensity-duration-frequency curves (IDF) to find r

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Aparicio, Gabriela, Vida Bobić, Fernando De Olloqui, et al. Liquidity or Capital?: The Impacts of Easing Credit Constraints in Rural Mexico. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003336.

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This paper evaluates the effectiveness of easing credit constraints for rural producers in Mexico through loans provided by a national public development finance institution. In contrast to most of the existing literature, the study focuses on the effect of medium-sized loans over a two- to four-year time horizon. This paper looks at the effects of such loans on production and investment decisions, input use, and yields. Using a multiple treatment methodology, it explores the differential impacts of providing liquidity for working capital versus providing credit for investments in fixed assets

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Pforr, Tobias, Fabian Pape, and Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, 2022. http://dx.doi.org/10.36687/inetwp180.

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In August 2021, the IMF made a new SDR allocation to help ease pandemic-induced financial strains in the Global South. This paper assesses the potential of the SDR system to address debtrelated problems in global finance. We analyze the SDR system as a web of interlocking balance sheets whose members can use SDR holdings—the system’s tradable assets—for conversion into usable currency as a perpetual low-interest loan or to make payments to each other. Using original IMF data, we study how the system has been practically used since 1990. Though widely perceived as a solution in search of a prob

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