Economic content of main actors in the modern stage of development of Ukraine's economy and some ways of their effective use
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
The article is sanctified to determination of maintenance and essence of the fixed assets, historiography of this category and co-ordination is considered inter se to the account of the fixed assets that is used in the normatively-legal providing. Differences are set in interpretation of concept "the fixed assets" in a book-keeping and tax account. The basic criteria of confession of the fixed assets are distinguished: materiality, sphere of setting, term of the useful use, depreciation. Removing divergences in the normative documents of terminology and disclosing the economic content of the indicators serving as the main factors in the formation of accounting policies by enterprises should be a priority in improving accounting. The efficiency of the functioning of the economy is largely determined by the state of its basic assets, which characterize the production capabilities of the economic sectors, determine the pace and extent of its development. In today's operating conditions of industrial enterprises it becomes relevant to study the problems of analysis of the reproduction of fixed assets, the effectiveness of their use in terms of implementation of investment projects, as well as determining the directions of activation of investment activity. However, the existing accounting system of fixed assets is not able to fully meet the growing information management needs. Frequent and inconsistent changes in the legislative and normative legal acts of Ukraine, which determine the methodological principles of formation in the accounting and tax accounting of information about fixed assets, led to a different and ambiguous interpretation of their essence, which needs to be systematized and generalized. The purpose of the work is to offer the author's vision of the concept of "fixed assets" on the basis of the generalization and systematization of modern scientific ideas for the definition of this category for accounting purposes. The research methods are the methodological and informational basis of the work are scientific works, materials of periodicals, Internet resources, legal acts and International Financial Reporting Standards. In order to carry out the above-mentioned tasks, depending on the specific goals of the tasks, the general scientific methods of economic analysis are used: statistical, analytical.
Authors and Affiliations
Mykhailo Anatoliiovych Shum, Krystyna Dmytrivna Syniatnyk
Keywords
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