Publication Details
Issue: Vol 5, No 8 (2023)
Pages: 28-31
ISSN: 2620-6269
Abstract
This article deals with the long-term in the field of information and communication technologies fair value of assets and its regulatory legal support explained. Also, the fair value of long-term assets and the problematic aspects arising in its determination are highlighted, and suggestions are made on them.
Keywords
long-term assets fair value
cost model
revaluation model
market value
book value
cost of fixed assets