Формирование отчетной информации об основных средствах: теоретико-методологические аспекты

Abstract

The generation of information on fixed assets plays an important role in ensuring the transparency and reliability of the enterprise’s reporting indicators for the purpose of effective business management. Detailed and well-structured reporting allows stakeholders to get a complete picture of the state of the entity’s assets, its financial position and development prospects. This article reveals the theoretical aspects of reflecting accounting and analytical information about fixed assets in financial and managerial reporting in order to improve the quality of management decisions. CZU: 657.375.1:657.421(478); JEL: М41; DOI: https://doi.org/10.53486/issc2024.98