Problemy wyceny i ewidencji środków trwałych u białoruskich ubezpieczycieli
Problems of the assessment and the accounting of fixed assets at Belarussian insurers

Summary/Abstract: The article presents definition of fixed assets by the Belarussian legislation, their assessment, the accounting of movement and amortization of fixed assets. The attention is paid to specific problems of the accounting of fixed assets at insurers. The aspect of accounting, finance and the taxation of fixed assets is discussed.

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