THE ECONOMIC CONTENT, ESSENCE AND CLASSIFICATION OF THE CONCEPT OF LONG-TERM ASSETS
https://doi.org/10.5281/zenodo.15382439
Keywords:
long-term assets, intangible assets, financial investments, assets, initial recognition, valuation, depreciation, goodwill, business combinations. asset classificationAbstract
This article discusses the relationship and differences between the international financial reporting standard (IFRS 38 Intangible Assets) and the national accounting standard (IFRS 7 Intangible Assets) used in asset accounting. These aspects will be discussed in the coverage of the topic. The concept of long-term assets, their economic nature, classification, and impact on the financial position of an enterprise are covered. The importance of their correct accounting is also analyzed.
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