THE ROLE AND IMPORTANCE OF ACCOUNTING AND AUDITING OF FIXED ASSETS IN CORPORATE GOVERNANCE
DOI:
https://doi.org/10.47390/SPR1342V5SI7Y2025N05Keywords:
accounting, audit, fixed assets, corporate governance, efficiency, transparency, KPI.Abstract
The article examines the role of accounting and auditing of fixed assets in the corporate governance system. Particular attention is paid to the importance of reliable and timely information on assets for ensuring the effectiveness of managerial decisions, enhancing transparency, and increasing the investment attractiveness of companies. The functions of accounting and auditing in identifying, assessing, and controlling the condition of fixed assets are analyzed, as well as their impact on key corporate governance performance indicators (KPIs), including profitability, liquidity, and optimization of capital structure.
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