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