%0 Journal Article %T Recognition and evaluation of fixed assets in accordance with IFRS %A Rayko, K.. %K fixed assets, International Financial Reporting Standards (IFRS), the model of the cost model, the model of the revaluation, the initial cost, fair value, depreciation, residual value %J Journal of economic studies %D 2016 %N 2 %P 0 %I INFRA-M Academic Publishing LLC.