M. Gavris
Classification of fixed assets of enterprises in Ukraine
after the adoption of the Tax Code
The article describes the main problems of the classification of fixed
assets in the accounting and tax accounting in Ukraine. The changes in legislation
over the past 10 years, and the consequences of these changes have been
analyzed. A new improved model of the universal classification of fixed assets
based on the existing classification which will significantly streamline their
accounting has been offered.
Key words: enterprise, fixed assets, tax code, accounting.
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