МЕТОДИЧНІ АСПЕКТИ ВІДОБРАЖЕННЯ В ОБЛІКУ І ЗВІТНОСТІ ПРОДАЖУ ОСНОВНИХ ЗАСОБІВ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 2
Abstract
У статті висвітлені питання методики відображення в бухгалтерському обліку процесу продажу основних засобів. Розглянуто дискусійні питання щодо визнання необоротних активів і груп вибуття з позиції діяльності підприємства та порядок відображення інформації про наявність основних засобів, щодо яких прийнято рішення про продаж, у фінансовій звітності. on the assets of the enterprise is important as long as the presence of non-current assets, their status and structure characterize the level of development of the enterprise. When the enterprise starts to sell its assets the user may doubt the business stability. That is why the data on the reasons lying behind this need is so required by the client. Information on the reasons leading to the necessity of making of the decisions on the sale of fixed assets shall be provided by accounting and financial reporting. In this regard, it is necessary to identify the reasons for the sale and display these operations on the business account and reports of the enterprise correctly. This article deals with the studying of the legal framework that regulates accounting of the sale of fixed assets, identification of debating points and formation of proposals, the implementation of which will provide an opportunity of adequate reflection of the process of sale of fixed assets in financial reporting and accounting. Resource base of the enterprise is being formed on the enterprise continuity of activity basis, the essence of which is the assumption that the evaluation of assets and liabilities of the enterprise is performed based on the fact that its activity will keep on. But in time the circumstances of running of the business and tax legislation may change, in addition, decisions on changing of the production technology are likely to be made. Furthermore, fixed assets acquired in the course of establishment of the enterprise may become obsolescent or unnecessary. In this case, the entrepreneur comes to the need to get rid of excessive and unnecessary assets. If the objects are physically worn out and further use is impossible or impractical, liquidation of these assets and writing off is the best solution. But usually unnecessary and excessive fixed assets are in a satisfactory technical state and can be used. Such assets to be sold. The article presented the order of the process of selling of fixed assets according to the applicable legislation of Ukraine, a critical evaluation of the methodology of maintenance of accounting records has been held and the offers for improvement of the methods of reflection of the process of selling of fixed assets, depending on the reasons of their disposal, have been formed. Keywords: non-current assets, fixed assets, discontinued operations, disposal group.
Authors and Affiliations
Валерій Якович Плаксієнко
Keywords
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