TYPES OF OPERATIONS CONNECTED WITH THE SALE OF NON-CURRENT ASSETS
Journal Title: Інфраструктура ринку - Year 2018, Vol 18, Issue
Abstract
The article presents the groups of operations connected with the sale of non-current assets. The types of sale operations within each group are distinguished and the basic interconnection between them is established. Non-current assets held for sale operations are considered in the article. The emphasis is on the ways of disposal of non-current assets except sale. Common and distinct features of operations-equivalents of sale are determined. A special significance for the accounting is given to the operation of transfer non-current assets to the tax pledge. Operation of abandonment non-current assets sale and sale and leaseback transaction are also highlighted in the article. It is proposed to amend Regulation (Standard) of Accounting 27 “Non-current assets held for sale and discontinued operations” concerning the recognition of assets held for sale in connection with the lack of statutory regulation of operations-equivalents of sale and other operations groups.
Authors and Affiliations
N. O. Mychak, M. M. Shyhun
Keywords
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