What type of study is this?

September 10, 2025Food Industry EconomicsOpen Access

Non-current assets of an enterprise: comparative aspects of accounting and analysis according to national and international standards

View Full Paper

Ask AI

Bookmark

Authors

Analysis compares accounting practices of non-current assets in Ukraine and IFRS, highlighting key differences and issues.

Efficient management of non-current assets is crucial for economic activity, impacting enterprise functionality.
The study reveals significant differences between national accounting standards and international financial reporting standards for non-current assets.
Accounting for non-current assets must adapt to the integration of Ukraine's economy into the global financial landscape.
The analysis addresses current challenges in the accounting of non-current assets, emphasizing the need for harmonization.

Ступницька et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark