The management of fixed assets in an enterprise has a direct impact on the achieved economic
and financial results. Business managers use various instruments streamlining this process. In the article
chosen instruments of the financial accounting streamlining administering of fixed assets in an enterprise
were presented. Among others a accounting policy and a Classification of Fixed Assets belong to such
instruments. The study has characterized these instruments and indicated their importance in creating
an accounting system whose final product is a reliable financial statement.
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Gabrusewicz W. (red.), 2014, Audyt sprawozdań finansowych. Teoria i praktyka, Polskie Wydawnictwo Ekonomiczne, Warszawa.
Kuczyńska-Cesarz A., 2017, Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP, „Nowoczesne Systemy Zarządzania”, t. 12, nr 2.
Walińska E., 2016, Teoretyczne i praktyczne aspekty polityki rachunkowości, „Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia”, nr 2.
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