LONG-TERM IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES FAIR VALUE OF ASSETS AND ITS REGULATORY LEGAL SUPPORT
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Research Parks Publishing LLC
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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