Topical issues of accounting and auditing of low-value reversible and non-current tangible assets

Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна (2018) Topical issues of accounting and auditing of low-value reversible and non-current tangible assets. Бізнес-навігатор (4(47)). pp. 185-189. ISSN 2522-4751

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Abstract

The article presents the problematic aspects of accounting for transactions of low-value reversible and non-current tangible asset. The actual issues of organization and methods of internal audit of the movement of low-value reversible and non-current tangible assets are analyzed and directions of their solutions are determined. The proposals for determining the sequence of actions of the internal auditor during the verification of transactions with low-value reversible and non-current tangible assets are given.

Item Type: Article
Uncontrolled Keywords: audit, low-value and high-value items, non-current tangible assets, accounting, enterprise
Subjects: Research materials > Journal articles
Research materials > Journal articles > Management and Administration
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Accounting and Audit
Depositing User: Адміністратор репозиторію
Date Deposited: 15 Jul 2019 13:12
Last Modified: 15 Jul 2019 13:12
URI: http://elibrary.donnuet.edu.ua/id/eprint/1491

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