SPECIFIC CHARACTERISTICS OF THE ACCOUNT OF FIXED VEHICLES IN AUTOMOBILE TRANSPORT ENTERPRISES
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Keywords

Automobile transport, working account plan, depreciation, mileage method, IAS 16, IAS 36, revaluation model, segment report, analytical subaccount, network-specialized methodology.

How to Cite

SPECIFIC CHARACTERISTICS OF THE ACCOUNT OF FIXED VEHICLES IN AUTOMOBILE TRANSPORT ENTERPRISES. (2026). International Congress on Economics, Management and Business Studies, 1(4), 222-228. https://www.econferencia.com/index.php/8/article/view/605

Abstract

The article researches the scientific-methodical basis of development of network working accounting plan and improvement of fixed assets accounting for motor transport enterprises.

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References

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