Согласно МСФО 16 основные средства

Согласно МСФО 16 основные средства (ОС) - материальные активы, действующие в течение длительного периода времени (более одного года) в качестве средств труда, как в сфере материального производства, так и в непроизводственной сфере.

Results (English) 1:

Under IAS 16 fixed assets (FA)-tangible assets, which are valid for a longer period of time (over one year) as a means of labour, both in the sphere of material production and non-production sphere.

Results (English) 2:

IAS 16 Property and equipment (OS) - tangible assets, operating for a long period of time (over one year) as a means of labor, both in the sphere of material production and in the non-manufacturing sector.

Results (English) 3:

According to IFRS 16 basic tools (OS) - material assets, existing for a long period of time (longer than one year) as a means of labor, as well as in the sphere of production,And in the non-productive sphere.