Vital problems of fixed assets accounting

The enterprise should be considered as a going concern, unless the facts indicate to the contrary. For this reason, their historical cost is regarded as the most objective measure of value. Research the theoretical aspects of the fixed assets;  Characterize importance, significance and role of fixed assetsin the modern conditions of accounting;  Reveal the problems and contradictions in the accounting of fixed assets;  To analyze particular organization’s legal documented movements of fixed assets, synthetic and analytical accounting, and definition of financial results on disposal of fixed assets;  Study the sources of information and methodological principles of accounting of fixed assets;  To give practical proposals on increasing of modernization of economy.