Rosyjskie prawo bilansowe a identyfikacja, pomiar i wycena środków trwałych
Russian balance law and identification, measurement and valuation of fixed assets

Summary/Abstract: Fixed assets at present are an important element of property of economic entities. Balance law also in the part related to fixed assets in many countries is developed under the influence of their own experiences, traditions, actual needs and international solutions. Progressing globalization, development of trade and free flow of capital cause that the importance of having knowledge about solutions adapted within that scope in different countries has been rising. The aim of this article is an analysis and assessment of solutions regarding fixed assets adapted in the Russian Federation.

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