Вплив облікових оцінок на показники фінансової звітності при переоцінці основних засобів

Abstract

The reasons, which result in fluctuations of the overrated primary costs of the basic means and their deterioration at reassessment, are found out. The conditional example is given and the influence of rating on separate and general factor of deterioration of the basic means is displayed, the order of disclosing of changes in financial reporting is offered.