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
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