БУХГАЛТЕРСЬКИЙ ОБЛІК ВИТРАТ НА РЕМОНТ ОСНОВНИХ ЗАСОБІВ, ЩО ВИКОРИСТОВУЮТЬСЯ У СПІЛЬНІЙ ДІЯЛЬНОСТІ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 2
Abstract
Samchyk M.Yu. Accounting expenses on repair of fixed assets used in joint activities. In the article the peculiarities of the joint activities of business entities under international and national accounting standards that allowed to identify the main directions of the formation of fixed assets in joint activities and accounting facilities that thus arise. According to the proposed order of distribution facilities accounting arising in the implementation of joint activities as a result of repair of fixed assets and are based on the use of such databases as distribution share of the contribution of each of the participants, introduced the cost of the asset, labor participation of each participant joint activities, the cost of wasted materials for repair of fixed assets, and so on. In order to provide documentary the allocation of common costs that arise during the repair of fixed assets costing form developed for the repair of fixed assets. The methodical approach to your display operations related to the current and capital repairs of fixed assets work together. Developed internal report on the implementation of joint activities in order to develop indicators of financial statements in accordance with current legislation and decision-making on the efficiency of joint activities of the entity. Keywords: accounting, joint activities, cost accounting, repair of fixed assets.
Authors and Affiliations
Максим Юрійович Самчик
Keywords
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