KEY ASPECTS OF THE BALANCE EQUATIONS OF FIXED ASSETS

Zenodo (CERN European Organization for Nuclear Research) 2026 Dataset Open access

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Authors: Sevara Abdinazarovna Babanazarova, Xoliqulova Sabrina Jamoliddin qizi
DOI: 10.5281/zenodo.18615254
Cited by: 0

Abstract

This article provides complete information about the fixed assets balance sheet equations. Fixed assets represent long-term tangible assets necessary for the implementation of the enterprise's production activities in financial statements. With the help of balance sheet equations, the initial cost of fixed assets, depreciation, revaluation and changes in the value of assets are monitored. The article analyzes the assets shown in the fixed assets balance sheet and their accounting principles, as well as methods for determining the book value of assets.

Fields of Study & Subjects

Accounting Theory and Financial Reporting Accounting and Financial Management Agricultural and Financial Auditing

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
11 February 2026
Language
EN
Document type
Dataset