Ilgalaikio materialiojo turto sampratos ir klasifikavimo teoriniai aspektai
Theoretical Aspects of the Concept and Classification of Long-term Tangible Assets

Summary/Abstract: In market economy it is very important that all market participants were well informed and understood occurrences, properly and homogeneously interpreted meanings. One of the fields that requires homogeneous understanding of the basics of occurrence is the conception and the classification of long-term tangible assets. It is an inseparable part of accounting methods. The aim of the study is theoretical considerations related with the long-term tangible assets conception and the analysis of the definition of long-term tangible assets; studies of long-term tangible assets variety to show advantages and disadvantages. Tasks: to investigate the concept and definite long-term tangible assets in relation with a specific character of business enterprises; to analyze the classification of long-term tangible assets showing its importance in enterprise activities. The object of the study is long-term tangible assets. The methods of the study: analysis of normative documents regulating long-term tangible assets and literature on economics, research works and other publications on the subject, methods of logical analysis, generalization and comparison.

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