TY JOUR TI Recognition and evaluation of fixed assets in accordance with IFRS KW fixed assets KW International Financial Reporting Standards (IFRS) KW the model of the cost model KW the model of the revaluation KW the initial cost KW fair value KW depreciation KW residual value JO Journal of economic studies AU Rayko, K.. PY 2016 IS 2 PB INFRA-M Academic Publishing LLC.