August 11, 2025

International Financial Reporting Standards in the national practice of accounting for revaluation and impairment of fixed assets

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Research shows improved fixed asset valuation in Ukraine's agricultural sector, indicating enhanced transparency and trust.

The adoption of international financial reporting standards enhanced the accuracy of fixed asset valuation, improving transparency.
In 2024, agricultural land value increased by 21%, highlighting the ongoing economic fluctuations in Ukraine.
Assessment focused on the impact of IAS 16 and IAS 36 on fixed asset accounting practices in agriculture.
Economic instability challenges the implementation of standards, underscoring the need for improved financial practices.

Kuzyk et al. (2025) studied this question.

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