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Economic Herald of the Donbas
Article . 2013
Data sources: CyberLeninka - Russian open access scientific library
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Необоротные активы коммерческого банка: экономическая сущность в условиях современного учетного законодательства

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2013 Russian Publisher:Институт экономики промышленности НАН УкраиныJournal:Экономический вестник Донбасса (issn: 1817-3772, Copyright policy )

Необоротные активы коммерческого банка: экономическая сущность в условиях современного учетного законодательства

Abstract

В статье рассмотрены экономическую сущность необоротных активов коммерческого банка с точки зрения экономической теории и современной учетной законодательства, проанализированы основные отличия и приведены классификационные признаки для учетных потребностей.

The article deals with the economic substance of fixed assets of commercial banks in terms of economic theory and current account legislation, analyzes the main differences are the classification features for accounting purposes.

Keywords

НЕОБОРОТНі АКТИВИ, ДОВГОСТРОКОВі АКТИВИ, ОСНОВНі ЗАСОБИ, НЕМАТЕРіАЛЬНі АКТИВИ, іНВЕСТИЦіЙНА НЕРУХОМіСТЬ, ПЕРВіСНА ВАРТіСТЬ, АМОРТИЗАЦіЯ, ТЕРМіН КОРИСНОГО ВИКОРИСТАННЯ, ВНЕОБОРОТНЫЕ АКТИВЫ, ДОЛГОСРОЧНЫЕ АКТИВЫ, ОСНОВНЫЕ СРЕДСТВА, НЕМАТЕРИАЛЬНЫЕ АКТИВЫ, ИНВЕСТИЦИОННАЯ НЕДВИЖИМОСТЬ, ПЕРВОНАЧАЛЬНАЯ СТОИМОСТЬ, АМОРТИЗАЦИЯ, СРОК ПОЛЕЗНОГО ИСПОЛЬЗОВАНИЯ

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold