Operation of the system of valuation of fixed assets of industrial enterprises in the conditions of innovative development
Essence and types of estimations of cost of the fixed assets are exposed; determined the effects of the curvature of the cost of fixed assets, argued the need for value adjustments; substantiated scientific and practical approaches to a reassessment of the initial cost and depreciation of fixed assets; studied the positive impact of revalue of fixed assets on the financial condition and investment potential of the enterprise.