The book “Accounting of Non-current Assets”, created by the team of authors, is an indispensable source of knowledge for professionals and students seeking to master the intricacies of accounting for long-term assets in modern business. This book is a real guide to the complex world of non-current assets accounting, revealing all the nuances and subtleties that are necessary for proper accounting, analysis and reporting in the face of constantly changing regulatory requirements. In the pages "Accounting of non-current assets", the authors masterfully combine theoretical foundations and practical recommendations, focusing on the actual aspects of accounting for long-term assets. The reader will be able to plunge into the depths of such topics as the classification of non-current assets, the order of their evaluation and revaluation, the features of depreciation, as well as the issues of accounting for investments in real estate, equipment and intangible assets. Particular attention is paid to the issues of correct reflection in the financial statements, which is especially important for companies seeking to comply with international standards and requirements of Russian legislation. This book is not just a textbook, but a real practical tool for accountants, auditors, financial analysts and managers who want to increase their competence and confidence in working with long-term assets. It is suitable for both beginners and experienced professionals who want to update their knowledge or prepare for certification exams. It easily and interestingly outlines complex topics, which makes it a valuable assistant in daily work and strategic planning. The author’s team uses clear and accessible language, avoiding excessive terminological overload, while not losing academic rigor and accuracy. The style of presentation combines professional competence and a lively approach, which makes reading not only useful, but also fascinating. In the book you can find many practical examples, diagrams and tables that help to better understand and remember the material, as well as actual cases from the real practice of Russian enterprises. Particular attention is paid to modern trends in the field of accounting of non-current assets, including the issues of digitalization, automation of accounting processes and the introduction of new standards. This book is an excellent choice for those who want to keep up with the times and be sure that their decisions are correct when accounting for long-term assets. If you are looking for a book which will help to understand the complex issues of accounting for non-current assets , understand the nuances of valuation and accounting of intangible and tangible assets , as well as prepare for professional exams or advanced training, “Accounting of non-current assets” from the team of authors will become a reliable and valuable assistant for you . She deservedly takes a place in the library of every specialist who appreciates the accuracy, relevance and practical benefit in her professional activities. This book is not just a tutorial, but a key to understanding the most important aspects of accounting that determine the financial health and transparency of any organization. It is worth reading to those who want not only to master the theory, but also to learn how to apply knowledge in practice, avoiding mistakes and increasing the efficiency of their work. In a world where financial literacy and accounting accuracy play a crucial role, “Non-current assets accounting” will be your reliable companion on the path of professional growth and success.