Regulations and practical problems of accounting of fixed asset were analysed in the present paper; also, suggestions … accounting and peculiarities were analysed as well. Moreover, present legislations regulating accounting of fixed asset and their … prognosis of indexes for a period of three years was worked out. Recommendations on improvement of enterprise’s accounting of …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …

analysis mainly depends on the activity accounting processes. In order to find out the ways of solving those problems, first of … too old methods and tool of accounting are used and there are no rules of accounting standardized. This caused inaccurate … results of accounting calculations, which meant that the information, got by accountants is not useful for making useful …