EXPERTISE AND ACCOUNTING APPLICATION OF THE PROVISION ON STOCKTAKING OF NON-MATERIAL ASSETS

Abstract

The article describes the main changes in the stocktaking of non-material assets which came into force since January 1, 2008. It gives practical recommendations for the realization of disputable provisions of accounting code on the business entities accounting, characterizes the provisions of international standards mentioned in the Accounting Code, suggests a technique of record keeping of devaluation and revaluation of non-material assets and other issue.