IMPROVING THE METHODOLOGY FOR CALCULATING AND ASSESSING FIXED ASSETS IN THE CONTEXT OF ECONOMIC MODERNIZATION
DOI:
https://doi.org/10.55640/Keywords:
Fixed assets, valuation, investment attractiveness, enterprise assets, comparative weight, depreciation.Abstract
This article provides a comprehensive study of the improvement of accounting and valuation processes of fixed assets. In particular, the economic essence of fixed assets, their types, and classification according to functional purposes are thoroughly discussed. Various valuation methods - such as historical cost, revaluation, replacement cost, and fair market value - are comparatively analyzed. In addition, the types of valuation depending on the time and condition of assets, as well as their advantages and limitations, are examined from both theoretical and practical perspectives. The article also analyzes modern approaches to accounting for fixed assets in accordance with national and international accounting standards (in particular, IAS 16) and provides recommendations for their practical application. Furthermore, the significance of accurate asset valuation under inflationary conditions, the impact of revaluation on financial reporting indicators, and its influence on the efficiency of business entities are scientifically substantiated. Based on the results of the research, it is demonstrated that improving the processes of accounting and valuation of fixed assets contributes to achieving financial stability, increasing investment attractiveness, and enhancing the quality of managerial decision-making.
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