Accounting valuation development of specific assets
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 38, Issue 3
Abstract
The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset) is grounded.
Authors and Affiliations
I. V. Zhigley, I. A. Yuhimenko-Nazaruk
Keywords
Related Articles
- EP ID EP289897
- DOI -
- Views 121
- Downloads 0
Mechanism of formation and accounting provision of social component reporting on sustainable development
The study reports the social component of sustainable development mechanism for improving its performance by compiling the reporting algorithm on sustainable development for accounting data. The article outlines the dire...
Economic analysis of business processes of forestry enterprises
The article analyzes the research of scientists who devoted their works to the analysis of forestry activities. Two main forms of statistical reporting, which record the information on the performance indicators of fores...
First World War impact on economic development of worldlead countries
The article is devoted to the issue of economic development of world lead countries after the First World War. The aim of investigation is the identification of regularities of the post-conflict reconstruction of nationa...
Organization of protection of accounting information in a hybrid war
The implementation of economic activity by economic entities occurs in the difficult conditions of conducting hybrid war. It is characterized by the use of specific methods, in particular cyberattacks. Cybersecurity has...
Institutional trend of accounting development in Ukraine: structural analysis
The necessity of searching for new tools for carrying out scientific researches in the field of accounting in the present conditions has been substantiated. The historical reasons of difference between accounting science...