TY  JOUR
TI  IAS 16 «Property, Plant and Equipment» and Ukrainian Accounting Standard 7 «Property, Plant and Equipment»: comparative characteristics
KW  property
KW  Plant and Equipment; IAS; cost model; revaluation model; revaluation of property
KW  plant and equipment; index (proportional) method of revaluation; method of writing-off of accumulated depreciation (cancelation method).
JO  Journal of economic studies
AU  Tereschenko, V.S.
PY  2017
IS  3
PB  INFRA-M Academic Publishing LLC.