Бухгалтерский учет изменения стоимости основных средств в процессе их использования в организациях промышленности Республики Беларусь

Abstract

This paper discussed the criteria for allocating assets to property, plant and equipment, approaches to assessing the assets of international and domestic practice, identified problems in introducing in a national system of accounting for the valuation of fixed assets 'fair value'. Studied in detail the question of cash collateral accumulated depreciation. The proposals for improving the methods of accounting for depreciation of fixed assets, in particular, proposed and practically justified the use of the formula and records. This will facilitate the identification of the accumulated depreciation of fixed assets provided by cash and cash equivalents.