%0 Journal Article
%T IAS 16 «Property, Plant and Equipment» and Ukrainian Accounting Standard 7 «Property, Plant and Equipment»: comparative characteristics
%A Tereschenko, V.S.
%K property, Plant and Equipment; IAS; cost model; revaluation model; revaluation of property, plant and equipment; index (proportional) method of revaluation; method of writing-off of accumulated depreciation (cancelation method).
%J Journal of economic studies
%D 2017
%N 3
%P 10
%I INFRA-M Academic Publishing LLC.