AUTOMATION OF PARALLEL ACCOUNTING OF FIXED ASSETS UNDER RAS AND IFRS
This scientific study reveals the relevance of the issue of applying automated accounting of fixed assets in practice in the course of conducting financial and economic activities of an enterprise. The content of elements of the data structure of fixed assets, signs of the company's operations that are transferred to the level of sub-accounts, as well as corresponding accounts is disclosed. Approaches to solving such a difficult task as accounting for impairment of fixed assets are given.