ОБЛІК ВИТРАТ НА РЕМОНТ І ПОЛІПШЕННЯ ОСНОВНИХ ЗАСОБІВ

Authors

  • В. М. Головачко

Abstract

Розкрито поняття поточного, капітального та середнього
ремонту. Показані способи виконання ремонтів і поліпшення основних
засобів. Розглянуто особливості бухгалтерського та податкового
обліку витрат на ремонт і поліпшення основних засобів в Україні,
з метою їх удосконалення.

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Issue

No. 200 (2014): Частина 4 (укр)

Section

Article

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