Methods of Accounting and Valuation of Fixed Assets
DOI:
https://doi.org/10.31150/ajebm.v7i2.2690Keywords:
Capital stock, valuation, investment attractiveness, enterprise assets, relative weight, depreciationAbstract
This article explores methods for improving fixed asset accounting processes within organizations. It examines the distribution of fixed assets based on functional purposes, their classification, types of evaluation, and analysis, considering factors such as time and asset condition. The effective management of fixed assets is vital for financial transparency, regulatory compliance, and informed decision-making. By categorizing fixed assets according to their roles within an organization, stakeholders can better understand asset utilization and depreciation patterns. The classification of fixed assets must align with organizational objectives and industry standards to streamline financial reporting and facilitate comparisons across asset portfolios. Evaluation methods and techniques are critical for accurate asset valuation, risk mitigation, and optimizing resource allocation.
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