Accounting of Imports of Fixed Assets for the Investment-Innovative Development of Enterprises
Journal Title: Бізнес Інформ - Year 2016, Vol 4, Issue
Abstract
The article is aimed at finding directions for increasing reliability, transparency and a systematic display in accounting the imported fixed assets for the investment-innovative development of enterprises with consideration of international practice as well as national features. The external macroeconomic indicators for imports that impact the investment-innovative development of economy of Ukraine have been analyzed. Substance of the category of «fixed assets» has been disclosed with a view to their reflection in the accounting. The article provides a technique of accounting and evaluation of imported fixed assets according to both national and international financial reporting standards, depending on the method of income, which will participate in the investment-innovative development of enterprise. Order of reflection in the accounting operations for imports of fixed assets with investment-innovation assignment by national importer have been systematized and presented, together with the alternatives for reflecting the exchange differences.
Authors and Affiliations
Yaroslav Izmaylov
Keywords
Related Articles
- EP ID EP90707
- DOI -
- Views 76
- Downloads 0
Human Capital as an Integral Part of the Latent Potential of Intellectual Capital of Machine-Building Enterprises
Intellectual capital in current economic conditions is one of the most important resources of enterprise. The foremost among the constituents of the intellectual capital of enterprise is its human capital. Without this c...
Development of Scientific and Methodical Approaches to Estimating the Cost of the Banking Business
This article is aimed at systematizing of scientific and methodical approaches to estimating the cost of banking business. The purpose of the article is expanding and informative updating of the existing scientific and m...
Preconditions for Shadowing of the Metal-Procurement Enterprises in the Context of Unshadowing of Economy in Ukraine
The article is aimed at the actual topic of unshadowing the turnover of enterprises of the metal-procurement industry. A specific feature of the Ukrainian informal economy are those industries that are involved in shadow...
Formation of Information Support in Management of Production of Beet Growing Products
The article considers main methodical approaches to formation of information support in management of production of sugar beet. It conducts analysis, systematisation and generalisation of theoretical developments of scie...
Theoretical Provisions of the Intellectually-Oriented Logistics
The article is aimed at synthesis of the theoretical foundations of the intellectually-oriented economy; study of framework of categories and concepts of intellectualizing the enterprises' logistics activities in terms o...