Ενσώματα, βιολογικά και άυλα πάγια στοιχεία. Τα στοιχεία αυτά αναγνωρίζονται αρχικά στο κόστος κτήσης και μεταγενέστερα επιμετρώνται στο αποσβέσιμο κόστος κτήσεως. Ειδικότερα, στα πάγια περιλαμβάνονται, μεταξύ άλλων:
Physical, biological and intangible assets. These items are initially recognised at acquisition cost and are subsequently measured at acquisition cost aposbesimo. In particular, the assets included, inter alia:
Tangible, biological and intangible assets. These elements are recognized initially at cost and subsequently measured at amortized cost. Specifically, the assets include, among others:
Tangible and intangible assets. The initial recognition of these assets and the subsequent measurement of the historical cost of depreciation of the asset costs. In particular, in the fixed,Include