FEATURES OF ACCOUNTING-ANALYTICAL PROVISION OF FIXED ASSETS IN THE PROCEDURE OF FINANCIAL RECOVERY
Abstract
The topical issues of accounting-analytical provision of fixed assets are viewed. Indicators are given, which show the efficiency of the fixed assets utilization during restoring the enterprise's payability. The importance of property inventory in the procedure of financial recovery is marked.
Conflicts of Interest Disclosure:
The authors declares that there is no conflict of interest.
Article info:
Date submitted: 11.10.2021
Published: 30.06.2011
The author has read and approved the final manuscript.
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About the Author
E. Astrakhantseva
Kazan branch of Non-state educational establishment of higher professional education Moscow Academy for Entrepreneurship at Moscow Government
Russian Federation
References
1. Монин А.А. Оценка стоимости недвижимости предприятий, находящихся в процедуре банкротства // Известия ИГЭА. - 2008. - № 3. - С. 84-87.
2. Постановление Правительства Российской Федерации от 25 июня 2003 г. № 367 «Об Утверждении правил проведения арбитражным управляющим финансового анализа» // СПС «Гарант».
3. Степанов И.Г., Попова Н.С., Демидова М.Н. Содержание понятий несостоятельности и банкротства // Аваль. - 2009. - № 4. - С. 67-69.
For citations:
Astrakhantseva
E.
FEATURES OF ACCOUNTING-ANALYTICAL PROVISION OF FIXED ASSETS IN THE PROCEDURE OF FINANCIAL RECOVERY
. Actual Problems of Economics and Law. 2011;(2):144-148.
(In Russ.)
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