Economics and Business Management

Nataliia Kuzyk

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International Financial Reporting Standards in the national practice of accounting for revaluation and impairment of fixed assets


Nataliia Kuzyk, K. Shevchuk, T. Mishchenko, A. Venher
Keywords: non-current assets; utility of assets; impairment; fair value; national standards; international accounting standards

Kuzyk, N., Shevchuk, K., Mishchenko, T., & Venher, A. (2025). International Financial Reporting Standards in the national practice of accounting for revaluation and impairment of fixed assets. Economics and Business Management, 16(1), 214-233. https://doi.org/10.31548/economics/1.2025.235