Organizational and methodological aspects of the component accounting of fixed assets in the conditions of transition to the international standards of financial reporting

Autor: Natalіа M. Selivanova, Natalia S. Kachanova
Jazyk: ukrajinština
Rok vydání: 2020
Předmět:
DOI: 10.5281/zenodo.3967437
Popis: This article highlights the advantages and reasons for the lack of a common method of accounting for fixed assets among Ukrainian enterprises. Also, the stages of transition to component accounting of fixed assets under the conditions of international financial reporting standards were prepared: preparation for transition to component accounting, allocation of new assets of fixed assets, allocation of cost of components, choice of method of accrual of depreciation charges, organization of information circulation, further accounting. The main development in the article is - the algorithm of implementation of component accounting by domestic enterprises on the terms of international standards.
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