ძირითადი საშუალებების აღრიცხვისა და ანალიზის სრულყოფის საკითხები შპს მშენებელის მაგალითზე

Annotation
The Subject of this research is accounting policy for fixed assets. Main aim of this research
is analyze the concepts, recognition criteria, receiving, recording, evaluation and revaluation of
fixed assets and the methods of asset analysis. ad analyzing the methods of accounting Property
Plant and equipment
The paper is prepared according to the international standards of accounting. In the
Theoretical part of the paper is used as well as international standards for financial reporting, so
various literature, Internet sites and supporting manuals.
The practical part of the work is prepared on the example of the LLC construction
company “Builder”. The study provides information on the fixed assets of the abovementioned
enterprise, their structure, movement and technical condition. Different types of tables, and
diagrams are used in the process of research of the given enterprise, concrete examples are
presented, different types of coefficients are analyzed by years of analyzing the fixed assets of the
LLC "Builder" and comparing data for a few years.
In conclusion part of this paper is presented final part of the work. Key issues discussed
during the survey are reviewed with specific problems regarding the situation in the LLC
"Builder" and finally conclusions and recommendations have been made to eliminate these
problems.