engleski

CALCULATION OF COST FIXED ASSETS

Fixed assets are a fundamental requirement for economic activities, for a company, as well as a public institution. This paper deals with the topic of fixed assets and their spending, methods of calculating costs, i.e. amortization and impairment of fixed assets. This paper wishes to approach and explain what fixed assets represent to companies and public institutions in carrying out economic activities. In addition, the goal is to determine / explain the ways of calculating the cost of fixed assets with the help of accounting standards and legal regulations and determine the differences in the calculation in companies and public institutions and to explain why the differences exist.

fixed assets; amortization; impairment; accounting standards

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