2022
DOI: 10.32417/1997-4868-2022-217-02-82-89
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Internal control of accounting of fixed assets in accordance with the new standards

Abstract: Abstract. The purpose. Study of the peculiarities of the organization of the internal control system of fixed assets in order to reduce the risks of ineffective use and theft. Research methods. Analyzed normative acts, explanations of regulatory authorities, judicial practice. Particular attention is paid to the analysis of federal accounting standards governing the accounting of fixed assets, which come into effect from 2022. Results. Changes in regulations governing the procedure for conducting accounting an… Show more

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