Pregled bibliografske jedinice broj: 844423
CALCULATION OF COST FIXED ASSETS
CALCULATION OF COST FIXED ASSETS // 6th International Scientific and Expert Conference TEAM 2014 Technique, Education, Agriculture &Management Kecskemét, November10-11, 2014 / Andrea Ádámné Major (ur.).
Kecskemét: TEAM Society, 2014. str. 254-258 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 844423 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
CALCULATION OF COST FIXED ASSETS
Autori
Stanić, Milan ; Martinović, Ivana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
6th International Scientific and Expert Conference TEAM 2014 Technique, Education, Agriculture &Management Kecskemét, November10-11, 2014
/ Andrea Ádámné Major - Kecskemét : TEAM Society, 2014, 254-258
ISBN
978-615-5192-22-7
Skup
6th International Scientific and Expert Conference TEAM 2014 Technique, Education, Agriculture &Management Kecskemét, November10-11, 2014
Mjesto i datum
Kecskemét, Mađarska, 10.11.2014. - 11.11.2014
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
fixed assets; amortization; impairment; accounting standards
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
