Articles
| Open Access |
https://doi.org/10.37547/ajsshr/Volume05Issue05-07
Issues of Accounting and Valuation of Disposed Assets
Abstract
This article presents the criteria for recognizing long-term assets held for sale based on international standards. Also, proposals are developed for disclosing information on long-term assets held for sale and disposal groups in financial statements.
Keywords
Long-term asset, disposal group, financial statement
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