Accounting and control of investments in long-term assets - Ermolitskaya, Olga
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The relevance of this work is that the correctness of accounting of long-term assets at the enterprise is of great importance and to a certain extent affects the reliability of financial statements of a business entity. This paper considers the essence, accounting and control of investments in long-term assets, problems and ways to improve the accounting and control of investments in long-term assets in the context of convergence of national accounting standards of long-term assets with the requirements of international financial reporting standards.

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Produktbeschreibung
The relevance of this work is that the correctness of accounting of long-term assets at the enterprise is of great importance and to a certain extent affects the reliability of financial statements of a business entity. This paper considers the essence, accounting and control of investments in long-term assets, problems and ways to improve the accounting and control of investments in long-term assets in the context of convergence of national accounting standards of long-term assets with the requirements of international financial reporting standards.
Autorenporträt
Ermolitskaya Olga Viktorovna, 4th year student of the Accounting Department, EE ¿Belarusian State Agricultural Academy¿, Gorki.