Abstract
The article considers the features of regulatory support for accounting for transactions on the disposal of fixed assets. The problematic aspects related to the ongoing changes as a result of the convergence of national accounting with international practice are highlighted. It has been revealed that regulatory acts do not fix a specific procedure for determining the liquidation value of fixed assets. In this regard, a methodology based on an algorithm of sequential actions is proposed, which is especially important for evaluating the result of operations of disposal of fixed assets. These measures can be used in accounting practice by economic entities in various fields of activity, including private medical organizations.
Published Version
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