INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION

This article analyzes the theoretical issues of long-term assets in accounting. Various approaches, regulatory
documents, present such assets in the form of shares, bonuses or resources purchased by enterprises for long-term
exploitation. Also, long-term financial investments and assets recognized as investment property are considered one of the
effective directions of future capital investment. Therefore, it is urgent to reconsider the classification and characteristics
of long-term assets