Librería Samer Atenea
Librería Aciertas (Toledo)
Kálamo Books
Librería Perelló (Valencia)
Librería Elías (Asturias)
Donde los libros
Librería Kolima (Madrid)
Librería Proteo (Málaga)
The relevance of this work is that the correctness of accounting of long-term assets at the enterprise is of great importance and to a certain extent affects the reliability of financial statements of a business entity. This paper considers the essence, accounting and control of investments in long-term assets, problems and ways to improve the accounting and control of investments in long-term assets in the context of convergence of national accounting standards of long-term assets with the requirements of international financial reporting standards.