Features of accounting for operations with fixed assets in banks of Ukraine
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2019, Vol 5, Issue 5
Abstract
The subject of the study is a set of theoretical and methodical bases for accounting for transactions for the acquisition of fixed assets of banks. The purpose of writing the article is: – research and generalization of approaches to the definition of the essence of fixed assets, in particular, banking fixed assets and their classification for accounting purposes; – the study of the characteristics of accounting for operations for the acquisition of fixed assets of banks. Work methodology. In the process of research, the following methods were used: the dialectical method of cognition – to reveal the essence of the main means, as an economic category; the method of induction and deduction – to assess the current state and identify trends in the further development of accounting for fixed assets. Results of work. Approaches to the definition of the essence of the concept of «fixed assets» are generalized. The classification of fixed assets for accounting purposes is investigated. An analysis of the current procedure for the accounting of transactions for the acquisition of fixed assets of banks is reflected in the accounting. Conclusions. The results of the study indicate that today there is no single approach to the definition of the essence of the concept of «fixed assets». This problem leads to ambiguity and contradictory interpretations of the concepts and raises problematic issues in the process of legal regulation of banks. Despite numerous publications, today there is also no single approach to the classification of fixed assets, which differ in terms of the volume of information. The correct classification is a prerequisite for a reliable reflection in transactions with the main assets of Ukrainian banks.
Authors and Affiliations
E. A. ZORINA, E. V. PETRAKOVSKAYA
Keywords
Related Articles
- EP ID EP621174
- DOI 10.5281/zenodo.3335898
- Views 108
- Downloads 0
Foreign experience of land assessment within urban areas
In the article the international experience of monetary valuation of land within the settlements are analyzed. The modern tendencies of valuation of land within urban areas, based on the analysis of the experience of lea...
Hydrospheric ecological risks of implementation of ICT:Classification and characterization
The article identifies and describes sub–groups and classes of potential threats within the group of hydrospheric risks of implementing information and communication technologies in the national economy and in the framew...
Corruption threats of economic security of Ukraine
Abstract. The subject of the study is theoretical and methodological principles of economic security and corruption. The purpose of the study is to justify possible ways to ensure economic security and overcome corruptio...
The essence and tasks of state regulation of the development of the information sphere of Ukraine
The information sphere allows today not only to satisfy the information needs of each individual, but also creates the prerequisites for more efficient use of unlimited resources: information and knowledge, turning them...
Analysis of modern marketing strategies according to market segmentation level
The article outlines the main directions, the essence and examples of the diversification strategy, presents the benefits of a focused marketing strategy, and also shows when the maximum level of market segmentation is a...