Some questions of usefulness information about fixed assets in corporate sector
Journal Title: Економіка: реалії часу - Year 2015, Vol 2, Issue 18
Abstract
This article provides some useful information regarding the object of accounting. The algorithm of the utility account information was developed, which is based on three phases: the identification of economic phenomena, the definition of the type of financial information that would be most appropriate, integrity and availability of information. The analysis of the convergence of International Financial Reporting Standards 16 "Property and equipment" and 36 "Impairment of Assets" with similar Ukrainian standards. Developed reporting indicators, which must be disclosed on the above mentioned standards in the Notes to the financial statements of the corporate sector of the economy.
Authors and Affiliations
Ruslana Kuzina
Keywords
Related Articles
- EP ID EP581789
- DOI -
- Views 122
- Downloads 0
Formation of accounting information for management of costs on innovations
Present day state of formation of accounting information about costs on innovations in managerial system has been investigated in the article. It has been determined that for successful management of an economic subject...
Assessment of the effectiveness hedging: problems of accounting and analytical maintenance.
In the article reviewed and generalized the approaches to the definition of "efficiency", analyzed impact of the usage methods for assessing effectiveness of the hedge on the accounting of the hedging. Based on the resea...
The features of formation of operating profit enterprises viticulture and winemaking
Prelude: Today, the viticulture and winemaking enterprises function in difficult survival conditions. Therefore it is necessary to explore the formation of profit from operating practice. The viticulture and winemaking e...
ACCOUNTING FINANCIAL RESULTS OF ENTERPRISES: FROM HISTORY TO THE PRESENT
The basic approaches to accounting and analysis of financial results. The existing definition of views on the economic essence of enterprise performance.
Disorganization of enterprise’s security-providing activity at an enterprise: attributes and reasons
There is considered in the article that security-providing activity of the enterprise should be provided with rules and interactions that are described in designed system of enterprise economic security. Such system is i...