Современная характеристика долгосрочных активов

Long term assets ensure proper functioning of the business and it’s equipment, by the means of which goods are produced and services are rendered. During the operating activity the value of long term assets changes on a constant basis that affects the company’s expenditures, financial profit and competitiveness. The value of the company’s long term assests and the sources of capital expenditures as well as expenses and financial results on long term assets transactions play an essential role for potential investors and shareholders to make and adequate investment decision and to assess potential economic benefits. However the existing accounting indicators does not allow to obtain information about long-term tangible assets to make proper management decisions. The necessity of stating the accounting system of long term tangible assets in compliance with market economy conditions and international accounting standards, and the insufficient development of theoretical and practical aspects of accounting for long-term tangible assets depict the relevance of the problem under study. Based on the analysis of classification of intangible assets and fixed assets, the author developed a classification of the company’s assets. The application of the classifier at various levels of aggregation is suggested.

долгосрочные активы, классификация, предприятие, прибыль, конкурентоспособность, бухгалтерский учет, long-term assets, classification, enterprise, profit, competitiveness, accounting, ұзақ мерзімді активтер, жіктеу, кәсіпорын, пайда, бәсекеге қабілеттілік, бухгалтерлік есеп

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