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Journal articles on the topic 'Accounting and control of operations with fixed assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Zyryanova, Tat'yana, and E. Manakova. "Internal control of accounting of fixed assets in accordance with the new standards." Agrarian Bulletin of the 217, no. 02 (2022): 82–89. http://dx.doi.org/10.32417/1997-4868-2022-217-02-82-89.

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Abstract. The purpose. Study of the peculiarities of the organization of the internal control system of fixed assets in order to reduce the risks of ineffective use and theft. Research methods. Analyzed normative acts, explanations of regulatory authorities, judicial practice. Particular attention is paid to the analysis of federal accounting standards governing the accounting of fixed assets, which come into effect from 2022. Results. Changes in regulations governing the procedure for conducting accounting and tax accounting require adjustments and methods of verification by internal controll

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Zakirova, Alsou, Evgenia Zaugarova, Guzaliya Klychova, Rashida Sungatullina, and Elena Klinova. "Development of a methodological tool for internal control to increase the efficiency of use of fixed assets." E3S Web of Conferences 258 (2021): 12011. http://dx.doi.org/10.1051/e3sconf/202125812011.

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The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected syste

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3

Porsiurova, Iryna Р. "Improving the Organization of Accounting of Fixed Assets of a Trading Enterprise." Business Inform 4, no. 543 (2023): 117–23. http://dx.doi.org/10.32983/2222-4459-2023-4-117-123.

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The article is aimed at identifying the existing accounting problems of a trading enterprise and providing recommendations for improving the organization of accounting for fixed assets of an economic entity. It is defined that the flow of incoming documents at an enterprise is an organized, coordinated process of moving documents from one responsible person to another according to the document turnover schedule developed and approved by the enterprise. The author studies the stages of organization of document turnover at an enterprise, compliance with which prevents loss of information on busi

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Sapozhnikova, Natalia G., Natalia S. Ponomarenko, and Maria V. Tkacheva. "Innovations in fixed asset accounting." Proceedings of Voronezh State University. Series: Economics and Management, no. 4 (December 29, 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.

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Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economi

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Zakirova, Alsu, Guzaliya Klychova, Bulat Ziganshin, Valery Khoruzhy, and Nuriya Nigmatullina. "DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL TO INCREASE THE EFFICIENCY OF USE OF FIXED ASSETS." Vestnik of Kazan State Agrarian University 16, no. 4 (2022): 88–95. http://dx.doi.org/10.12737/2073-0462-2022-88-95.

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The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the mo

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Kravchenko, О., and О. Seleznova. "STATE OF DEVELOPMENT OF ACCOUNTING AND CONTROL OF FIXED ASSETS AT DOMESTIC ENTERPRISES AND DIRECTIONS OF THEIR IMPROVEMENT." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 2 (2022): 9–16. http://dx.doi.org/10.21272/1817-9215.2022.2-1.

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Fixed assets contribute to the process of production, distribution, exchange and consumption of resources. therefore, the efficiency of modern enterprises depends primarily on the productive use of fixed assets. Therefore, the accuracy and reliability of accounting for transactions related to the accounting, recognition, movement and disposal of such assets in the enterprise depends on the state of legal regulation of such aspects and control over the completeness of the data presented in the report. This study examines the regulatory requirements for accounting for transactions with fixed ass

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Osmyatchenko, Volodymyr, and Kateryna Pinchuk. "Improvement of control of construction and installation works." Herald of Ternopil National Economic University, no. 1(95) (March 5, 2020): 148–57. http://dx.doi.org/10.35774/visnyk2020.01.148.

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Introduction. Effective activity in the construction of business entities enhances competitiveness and enhances their ability to reproduce production and economic activity on an innovative basis. At the same time, mistakes and abuse during the recording of construction operations cause not only a distorted idea of the scale and results of construction activity, but also cause losses and penalties for violations detected by the control bodies. Effectively adjusted control of construction works is the basis for making economically sound investment-innovation and management decisions. The theoret

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8

Puhachenko, Olha, and Tetiana Fomina. "Testing of the System of Accounting and Internal Control of Transactions With Non-Current Assets." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 186–97. http://dx.doi.org/10.32515/2663-1636.2021.6(39).186-197.

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Testing of the system of accounting and internal control of transactions with non-current assets was considered in the article. The objective of the article is to study the necessity, importance and position of testing in the assessment of accounting and internal control, as well as the presentation of the author's version of the test of transactions with non-current assets. This study was conducted using the historical method, methods of analysis, generalization, grouping and comparison. For better perception of the information and when testing the system of accounting and internal control of

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Koteswara Rao Yarlagadda. "Fixed asset management and project accounting: Implementation approaches across industries." World Journal of Advanced Research and Reviews 26, no. 1 (2025): 1340–46. https://doi.org/10.30574/wjarr.2025.26.1.1166.

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Fixed asset management and project accounting methodologies have emerged as fundamental pillars across diverse industry sectors, transforming how organizations handle their resources and financial operations. The implementation strategies span multiple industries, each presenting unique challenges and solutions. Construction focuses on enhancing project control through advanced work breakdown structures and earned value management. Manufacturing environments prioritize IoT integration for equipment monitoring and lifecycle optimization. The technology sector emphasizes agile-aligned systems fo

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Феофилактов, К. И. "The choice of depreciation policy of fixed assets in the accounting of JSC "Industry Service"." Экономика и предпринимательство, no. 3(140) (June 17, 2022): 1460–63. http://dx.doi.org/10.34925/eip.2022.140.03.285.

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В производственно-хозяйственной деятельности любого экономического субъекта достаточно большое значение имеют основные средства. На эффективность производственного процесса влияют различные факторы: стоимость, количество, структура, технический уровень основных средств. В активах экономического субъекта основные средства часто формируют главную часть. Данные об основных фондах имеют важное значение для раскрытия информации о финансовом положении и результатах эффективной деятельности экономического субъекта. Непосредственно основные средства являются средствами труда, которые используются при

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Shygun, M. М., and N. O. Mychak. "Primary Accounting of Non-Current Assets Held for Sale." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 66–74. http://dx.doi.org/10.31767/nasoa.4.2018.07.

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The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because it does not allow for their rational management and control. Despite the judiciousness of studies on

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Priscilla Tamara Pessy, Ida Bagus Made Utama, and I Gusti Ayu Novita Sari. "Analisis Penerapan Akuntansi pada Usaha Alat Tulis Kantor di Alfapro Stationery." Jurnal Kendali Akuntansi 3, no. 2 (2025): 01–12. https://doi.org/10.59581/jka-widyakarya.v3i2.4749.

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This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO

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Derii, Vasyl, Rostyslav Romaniv, and Mariia Gumenna-Derii. "Accounting and reporting on L-VPI, L-VN-CMA in construction: display standards, identification and organization issues." Herald of Economics, no. 3 (October 21, 2022): 101. http://dx.doi.org/10.35774/visnyk2022.03.101.

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Introduction. In construction enterprises are hundreds of types and thousands of names of low-value and perishable items (LVPI) and low-value non-current tangible assets (LVNTA), which require a more detailed study and a significant reduction of costs from the buyer to production consumption at a specific construction site. For every construction enterprise, it’s important to prevent the loss of these items and assets during their acquisition, transportation, acceptance-handover, storage, as well as to systematically control the level of costs for them, increase the duration of their use, and

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BUNGET, Ovidiu Constantin, and Georgiana Iulia TRIFA. "Cryptoassets – Perspectives of Accountancy Recognition in the Technological Era." Audit Financiar 21, no. 171 (2023): 526–51. http://dx.doi.org/10.20869/auditf/2023/171/019.

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The growth of the cryptoassets phenomena, along with the lack of applicable accounting rules, offers difficult issues for financial reporting specialists in Romania. Therefore, handling the accounting of cryptoassets requires a detailed understanding of both cryptoassets technology and operation, as well as key accounting concepts. In the absence of steps made to control this sort of transactions through accounting standards, holders of cryptoassets are unable to apply the proper accounting treatment for the activity in which they are involved. The regulatory international framework for crypto

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Relekar, Swati Prakash, Balachandra K. Naik, J. S. Sonnad, G. M. Hiremath, Anil S. Patil, and B. G. Shivakumar. "An analysis of Business Performance of Dairy Enterprises in Kittur Karnataka Region of Karnataka State in India." Journal of Experimental Agriculture International 47, no. 6 (2025): 657–70. https://doi.org/10.9734/jeai/2025/v47i63525.

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The study analyzed the cost structure, returns, financial feasibility and economic performance of dairy enterprises of Small, Medium and large Enterprises in Kittur Karnataka region in India. Belagavi, Bagalkot and Uttara Kannada districts were selected and two talukas were selected from each district based on highest number of dairy animals. The data were obtained from 135 sample dairy farmers, consisting of 45 small (1-3 animals), 45 medium (4-10 animals) and 45 large (>10 animals) herd size category farmers through personal interview. The study focused on per unit efficiency and profitab

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DROBYAZKO, Svitlana. "Crypt currency as an object of accounting." Economics. Finances. Law, no. 1 (January 21, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.1.2.

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One of the innovations of recent times has been the discovery of a special kind of currency, called "cryptocurrency". Today, this phenomenon has become a global phenomenon known to most people, including in Ukraine, as a result of the crisis in the domestic banking system, the volatility of the hryvnia, the volatile exchange rate and other difficulties faced by business. At the same time, most authors mainly consider the technical aspects of cryptocurrency mining. However, one-sided research from the point of view of describing the technical model of operation does not allow to reveal their es

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Олійник, Віталій, and Олег Денисов. "STUDY OF THE EXPERIENCE OF USING NEW DIGITAL RFID TECHNOLOGIES IN THE MANAGEMENT OF PRODUCTION AND OPERATIONAL PROCESSES OF THE ENTERPRISE." "Scientific notes of the University"KROK", no. 1(77) (March 30, 2025): 353–60. https://doi.org/10.31732/2663-2209-2025-77-353-360.

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The article studies the experience of using new digital RFID technologies in the management of production and operational processes of enterprises. The relevance of the topic of the study is determined by the fact that with the development of modern innovative technologies, the pace of digitalization of processes is increasing, and the introduction of digitalization and digital transformations is becoming widespread, covering more and more industries, areas of activity and enterprises with different levels of technological development, scale and areas of activity. Digitalization, the introduct

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SVYDLO, Hanna. "Use of statistical tools in accounting inventories of the enterprise." Economics. Finances. Law, no. 12/1 (December 29, 2020): 28–31. http://dx.doi.org/10.37634/efp.2020.12(1).6.

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The paper is devoted to the search for tools for optimizing approaches to the analysis of inventories of the enterprise. Efficient use of stocks is a prerequisite for profitable operation of the enterprise, and their provision is a condition for the implementation of works and services. The study of approaches to the analysis and evaluation of inventories of the enterprise makes it possible to identify certain shortcomings and strengths of each approach in order to further combine them. The basis for the study was the search for ways to improve approaches to the analysis of inventories of the

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19

ZORINA, E.A., and E.V. PETRAKOVSKAYA. "Features of accounting for operations with fixed assets in banks of Ukraine." Market Relations Development in Ukraine №5(216)2019 130 (July 15, 2019): 17–26. https://doi.org/10.5281/zenodo.3335898.

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The subject of the study is a set of theoretical and methodical bases for accounting for transactions for the acquisition of fixed assets of banks. The purpose of writing the article is: – research and generalization of approaches to the definition of the essence of fixed assets, in particular, banking fixed assets and their classification for accounting purposes; – the study of the characteristics of accounting for operations for the acquisition of fixed assets of banks. Work methodology. In the process of research, the following methods were used: the dialectical method of cognit

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20

Tasatanattakool, Pinyaphat, Katekeaw Pradit, Prachyanun Nilsook, and Panita Wannapiroon. "Digital transformation of organizations: Intelligence financial management system." International Journal of Innovative Research and Scientific Studies 8, no. 1 (2025): 773–83. https://doi.org/10.53894/ijirss.v8i1.4422.

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This research aims to 1) synthesize the conceptual framework and 2) develop the architecture and evaluate its applicability. This paper outlines the architectural framework for the digital transformation of enterprises, specifically focusing on an intelligent financial management system. The research is synthesized, and a systematic review employs the PRISMA flow diagram. This system will utilize a financial management database that includes salary management, accounting management, fixed asset management, risk control, report management, financial analysis, and system administration. This fra

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Alborov, R. A., L. I. Khoruzhy, Kontsevaya S. M. Kontsevaya S. M., G. R. Alborov, and N. L. Denisova. "Accounting for confession, impairment and writing of fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 10, 2021): 6–14. http://dx.doi.org/10.33920/sel-11-2112-01.

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The article deals with the organization and methodological aspects of fixed assets accounting. Disclosed problematic points in the accounting of fixed assets. The primary documents on registration and accounting of receipts and write-offs of fixed assets are presented. Proposals have been determined for the reflection on the accounts of accounting transactions in the directions of receipts and the reasons for the write-off of fixed assets. The method of accounting for operations on impairment of fixed assets is recommended.

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Alborov, R. A., L. I. Khoruzhy L.I., S. M. Kontsevaya, and V. I. Khoruzhy. "Accounting for rental fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 9, 2022): 100–116. http://dx.doi.org/10.33920/sel-11-2202-01.

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The article systematizes the basic requirements for the formation in accounting of information about fixed assets when they are received or provided for a fee for temporary use, as well as the conditions and criteria for recognizing accounting objects as lease accounting objects. Specific examples show how to determine the present value of lease payments, the net worth of an investment in a lease, and the amount of interest accrued. Organizational and methodological recommendations are proposed for rationalizing the accounting of operations of operating and non-operating (financial) lease of f

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Alborov, R. A., L. I. Khoruzhy, S. M. Kontsevaya, and V. I. Khoruzhy. "Accounting of the results of appraisal and revaluation of fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2021): 17–32. http://dx.doi.org/10.33920/sel-11-2111-02.

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The article deals with the assessment and accounting of fixed assets. Disclosed are the methodological aspects of the assessment of fixed assets when they are recognized in accounting, as well as the assessment after recognition and revaluation of these means of labor. The characteristic features of fixed assets, criteria and prerequisites for determining their useful life have been sorted out. The classification of fixed assets for accounting purposes is proposed. The methods and technical aspects of the reflection of operations based on the results of the revaluation of fixed assets on the a

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Tsiutsiak, Ihor, and Andrii Tsiutsiak. "Accounting and reporting procedure for fixed assets in the context of digital transformation." Economic Analysis, no. 34(4) (2024): 283–93. https://doi.org/10.35774/econa2024.04.283.

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The article examines the economic essence of fixed assets as long-term assets that play a key role in ensuring the production process and forming the financial results of an enterprise. Theoretical aspects of fixed asset accounting are highlighted in accordance with national accounting standards, as well as practical aspects of their presentation in financial statements. The study analyzes the current regulatory framework governing the recognition of fixed assets and non-current assets held for sale in the Balance Sheet (Statement of Financial Position). The procedure for recognizing revenues

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Dmytrenko, Alla, and Taisiia Matiash. "Features of receipt and documentary registration of fixed assets at an agricultural enterprise." Економіка і регіон/ Economics and region, no. 4(83) (December 8, 2021): 100–105. https://doi.org/10.26906/eir.2021.4(83).2533.

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The article specifies the peculiarities of the organization of accounting of fixed assets at enterprises taking into account modern conditions of management. The definition of the group "fixed assets" is given. The main regulations governing the accounting of fixed assets, accounting classification of fixed assets and accounts for their accounting are considered. The main purpose of the commercial enterprise is to increase revenues and profit. This process involves fixed assets, since they produce material benefits. The article presents the concept of "basic means" in accordance with the regul

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AKGEMCİ, Ahmet. "ACCOUNTING OF FIXED ASSETS HELD FOR SALE UNDER TFRS 5 AND SAMPLE APPLICATIONS." SOCIAL SCIENCE DEVELOPMENT JOURNAL 7, no. 34 (2022): 215–23. http://dx.doi.org/10.31567/ssd.761.

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Assets that businesses acquire for use in their operations and that they do not intend to dispose of within an operating period are expressed as fixed assets. Although fixed assets are the most important asset group that provides cash flow to the business, businesses sometimes wish to dispose of their fixed assets. In particular, if the business management has a detailed sales plan for the sale of the fixed asset and the asset is likely to be sold in the market, the relevant fixed asset or asset group is removed from the fixed asset account group and transferred to current assets in accordance

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Pliuhin, Vladyslav, Vitaliy Teterev, and Anatolii Lapko. "Smart Grid Technologies as a Concept of Innovative Energy Development: Initial Proposals for the Development of Ukraine." Lighting Engineering & Power Engineering 60, no. 2 (2021): 47–65. http://dx.doi.org/10.33042/2079-424x.2021.60.2.02.

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The formation of the concept of Smart Grid is associated with a number of issues, including theoretical and methodological. One of the main problems in forming such theory is to build its basis, the starting point for the development of which is the definition of Smart Grid as a systems of views concept on the future of power engineering, the principles of operation and technological basis of which undergoes significant changes compared to modern energy. The paper is aimed at reviewing and developing directions and approaches to the definition of Smart Grid in combination with machine learning

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Степаненко, О.І. "Документування операцій у процесі експлуатації основних засобів підприємства". Науковий вісник Ужгородського національного університету. Серія "Міжнародні економічні відносини та світове господарство", № 24(Ч.3) (7 червня 2019): 86–94. https://doi.org/10.5281/zenodo.15106307.

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Formation of an effective system of management of fixed assets is inextricably linked with the process of documenting. The quality of accounting information depends on the rational use of them and the successful activity of the enterprise as a whole. Documentation of the information is the initial and responsible stage of the accounting process. Documentation process acts as an element of fixation of credentials, a way of primary display of objects of accounting. The article explores and outlines the conceptual approaches to the construction of information flows that arise in the process of ex

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Iman Harris Wijaya T., Anggi Pratama, and Oktarini Khamilah. "Evaluation of the Implementation of Fixed Assets Accounting at the North Sumatra DJKN Regional Office based on PSAP No.07 about Fixed Assets Accounting." SIASAT 7, no. 2 (2022): 123–34. http://dx.doi.org/10.33258/siasat.v7i2.116.

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Fixed Assets is one of the important components in the balance sheet that plays a significant role in policy making in government institutions. Therefore, the recording and reporting of fixed assets must comply with government accounting standards. This study aims to evaluate the application of fixed asset accounting at the North Sumatra DJKN Regional Office based on PSAP No. 07 about Fixed Assets Accounting. The method used in this study is a qualitative approach with descriptive analysis that compares the suitability of the application of fixed asset accounting with government accounting sta

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Umiah, Riza, and Linda Rahmazaniati. "Analysis of the Application of PSAK No.16 to Fixed Asset Accounting at PT. PLN Nusantara Power." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (2023): 539–50. http://dx.doi.org/10.37641/jiakes.v11i3.2327.

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Fixed assets are one of the main aspects of the company's wealth with a large value which plays a role in providing and smoothing the company's operations and is expected to provide economic benefits in the long term. The purpose of this research is to determine the extent to which the company has implemented fixed asset accounting treatment in accordance with Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan/PSAK) No. 16 in the sustainability of company activities. The problem that occurs is the pricing policy for the acquisition of fixed assets, depreciation

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Marcella Vincensia Angela Winokan, Lintje Kalangi, and Sherly Pinatik. "Analysis of the Implementation of Fixed Asset Accounting Policies based on PMK Nomor 22/PMK.05/2022 Regarding Central Government Accounting Policy at the Regional Office of the Ministry of Religion, North Sulawesi Province." Formosa Journal of Applied Sciences 2, no. 10 (2023): 2289–302. http://dx.doi.org/10.55927/fjas.v2i10.6438.

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The purpose of acquiring fixed assets is also different in companies. Fixed assets are used to support company operations in order to gain profits, while in governments, fixed assets are used as the main facilities or infrastructure to support operational activities and provide the best possible service to the community. So that fixed assets used by government agencies need fixed asset accounting treatment. The aim of this research is to analyze the suitability of the implementation of fixed asset accounting policies in the Regional Office of the Ministry of Religion of North Sulawesi Province

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Kholbekov, Rasul Olimovich. "Methodological problems of accounting of fixed assets." «Muhandislik va Iqtisodiyot» jurnali 3, no. 4 (2025): 8–15. https://doi.org/10.5281/zenodo.15355087.

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Accounting practices started to integrate as foreign investments was introduced inthe practice of Uzbekistan. Current accounting system included new conditions and principles.Moreover, new methods of accounting procedures, accounting records of transactions, and typesof statements were also introduced. Accounting has presently advanced to effectively take partnot as it were within the operations of economic entities but too within the checking, enlistment,examination, and collection of data on activities happening inside companies. After introducingnew terminologies for accounting, and impleme

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Shafa Amalia, Syifa Amelia, Melvietha Ocyanie Velenchya, Nur Ayu Oktafiani, and Hafiah Salma. "Analisis Pengakuan dan Pengukuran Aktiva Tetap Pada PT. Waskita Karya Pusat Jakarta." GEMILANG: Jurnal Manajemen dan Akuntansi 4, no. 3 (2024): 234–46. http://dx.doi.org/10.56910/gemilang.v4i3.1606.

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Fixed assets are factors that greatly support a company’s business success. Fixed assets enable the operational activities of a company to run well and smoothly. The treatment of fixed assets in an entity must be ajusted to the applicable standards, namely the Financial Accounting Standart (PSAK) Number 16, because fixed assets will be recorded in the financial statements. The objective of this research is to know the accounting treatment must be in accordance with PSAK No.16 at PT. Waskita Karya Jakarta so as not mislead its users..The type of research that is done is descriptive research. Ba

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Andrii, Kulyk. "CONSIDERATIONS OF THE EFFECT OF ARMED CONFLICTS ON ACCOUNTING ESTIMATE OF FIXED ASSETS." Deutsche internationale Zeitschrift für zeitgenössische Wissenschaft 55 (May 3, 2023): 4–7. https://doi.org/10.5281/zenodo.7890520.

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Armed aggression in Ukraine emphasized on reconsidering the accounting assumptions and approaches toward recognition, classification and measurement of the fixed assets that suffered physical damage or destruction as well as undergone deuteriation in usefulness due to worsening external environment. In the article the author studies the specifics of accounting estimate of enterprise’s fixed assets in terms of uncertainty driven by the armed conflicts. The number of accounting implications with regard to fixed assets accounting and measurement were considered in particular derecognition o

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Utami, Zsa zsa Frinovisar, Martinus Robert Hutauruk, and Umar Hi Salim. "PROSEDUR AUDIT UMUM ATAS ASET TETAP RUMAH SAKIT UMUM DAERAH I.A MOEIS SAMARINDA." OBOR: Oikonomia Borneo 1, no. 1 (2019): 76–80. http://dx.doi.org/10.24903/obor.v1i1.566.

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The purpose of this study was to identify the general audit procedures on fixed assets presented by Rumah Sakit Umum Daerah I.A Moeis if it has been performing conformably to Statement of Financial Accounting Standards No. 16. It used audit paper analysis as audit program of fixed assets, internal control questionnaires, top schedule, supporting schedule and adjustment journal.  The result of this study showed that the presentment of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis have been performed conformably to Statement of Financial Accounting Standards No. 16. The internal contr

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Levchenko, Oleksandra M., та Mariia A. Havilei. "ОРГАНІЗАЦІЯ ОБЛІКУ ТА КОНТРОЛЮ ОСНОВНИХ ЗАСОБІВ ГОСПОДАРЮЮЧИХ СУБ’ЄКТІВ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 117, № 6 (2017): 59–71. http://dx.doi.org/10.30857/2413-0117.2017.6.8.

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The article outlines the critical issues in managing fixed assets accounting and internal control at enterprises, along with revealing problems of classification and describing stages of fixed assets accounting and control. The key issues to be in controller’s focus during checks are suggested. The recommendations on the implementation of fixed assets classification and control effectiveness requisites at enterprises have been substantiated.

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Попов, Д. А., та Н. Н. Попова. "Информационно-аналитическое обеспечение бюджетирования лизинговых операций". Vestnik of Volga State University of Technology Economics and Management, № 2(61) (30 липня 2024): 70–81. https://doi.org/10.25686/2306-2800.2024.2.70.

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Введение. Бюджетирование как элемент управленческого учёта занимает ключевое место в системе управления современным предприятием, выступая базой для принятия решений в области управления финансами и организацией в целом. Бюджетирование лизинговых операций для обеспечения эффективности финансового планирования и контроля не может основываться на информации, формируемой в системе бухгалтерского (финансового), то есть регламентированного законодательно, учёта, в силу особенностей норм его современного регулирования. Одним из вопросов финансового менеджера является построение информационно-аналити

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Fedorets, M. S. "Legal regulation of accounting for the disposal of fixed assets: problems and solutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 16, 2024): 32–40. https://doi.org/10.33920/med-17-2412-04.

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The article considers the features of regulatory support for accounting for transactions on the disposal of fixed assets. The problematic aspects related to the ongoing changes as a result of the convergence of national accounting with international practice are highlighted. It has been revealed that regulatory acts do not fix a specific procedure for determining the liquidation value of fixed assets. In this regard, a methodology based on an algorithm of sequential actions is proposed, which is especially important for evaluating the result of operations of disposal of fixed assets. These mea

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Pratama, Antung. "Fixed asset accounting analysis on Pt. Compacto Solusindo Pekanbaru." Indonesia Accounting Research Journal 10, no. 4 (2023): 130–1134. http://dx.doi.org/10.35335/iacrj.v10i4.152.

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According to PSAK No. 16 of 2009 revised 2007 Article 16 says that fixed assets are tangible assets acquired in the form of ready-to-use or built beforehand, which are used in company operations, are not intended to be sold in the course of the company's normal activities and have a useful life. more than one year. The research was conducted at PT Compacto Solusindo Pekanbaru with the address Jalan Soekarno Hatta No.218 Pekanbaru.The purpose of this study is to find out that the recording of fixed assets by the company is in accordance with the applicable accounting principles, namely PSAK No.

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Hadi, Norman, and Sriyani Sriyani. "PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU." Journal Publicuho 4, no. 3 (2021): 961. http://dx.doi.org/10.35817/jpu.v4i3.20937.

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The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of F

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Markina, Iryna, Valeriya Lenʹ, and Vitaly Shapka. "Cost management as a factor for improving enterprise economic security." Actual problems of innovative economy, no. 3 (May 30, 2019): 83–88. http://dx.doi.org/10.36887/2524-0455-2019-3-12.

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Introduction. Modern enterprises operate in conditions of political and economic instability. This requires enterpris-es to build an integrated system for ensuring economic security. In Ukraine, the issue of economic security is relevant. But not fully understood. Need to clarify issues related to improving cost management. This is a factor in improving the econom-ic security of the enterprise. The purpose of the study is the theoretical and practical justification of cost management. Results. One of the the main goal of the enterprise is maximum profit. A factor in the success of enterprises

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Ivanova, T. N. "Comparative characteristics of accounting of fixed assets according to national and international standards." Ways to Improve Construction Efficiency 2, no. 50 (2023): 78–84. http://dx.doi.org/10.32347/2707-501x.2022.50(2).78-84.

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The article examines the existing accounting approaches to determining the essence, assessment, order of reflection in the accounting records of companies and disclosure in financial statements of information on fixed assets as a component of non-current (long-term) assets according to national and international accounting standards (international financial reporting standards). The purpose of the study is to compare the existing requirements of the national and international practice of the accounting policy of fixed assets of the enterprise: definition of fixed assets, the structure of

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A.M., Ableeva. "AUDIT OF FIXED ASSETS OF THE ENTERPRISE." Russian Electronic Scientific Journal 52, no. 2 (2024): 111–19. https://doi.org/10.31563/2308-9644-2024-52-2-111-119.

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An audit of the accounting of fixed assets of an enterprise is a sequential process of planning the audit, the main and final stages. When auditing fixed assets, a set of audit procedures is used to generate a complete and high-quality package of documents, on the basis of which an audit report is generated expressing the corresponding opinion of the auditor. The work recommends a model of internal control over the accounting of fixed assets, which will allow for a systematic analysis of the safety, availability, input, disposal of fixed assets, the correct organization of accounting for trans

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Bank, Ol'ga, and Denis Gribanov. "FEATURES OF FIXED ASSETS ACCOUNTING IN PRIVATE SECURITY COMPANIES." Russian Journal of Management 8, no. 3 (2020): 51–55. http://dx.doi.org/10.29039/2409-6024-2020-8-3-51-55.

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Due to the specifics of their activities, private security companies have special fixed assets registered (weapons/ammunition/special equipment), therefore, accounting procedures are endowed with their own characteristics for this area. Accounting for private security fixed assets determines that the enterprise is not only provided with weapons, but also performs rational control over them. The specifics of accounting for fixed assets in private security companies dictate that the strictest control over the accounting of these funds is required, and in addition to synthetic, it requires

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Fraiman, Anastasiia, and Natalіа Selivanova. "Improvement of the organization of accounting of fixed assets during quarantine." Economics: time realities 2, no. 60 (2022): 68–81. http://dx.doi.org/10.15276/etr.02.2022.8.

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This article examines the improvement of the organization of accounting of fixed assets during quarantine. The essence of the definition of «fixed assets» by domestic economists for the last five years is summarized and the actual definition of this object of accounting is proposed. The most important tasks related to the organization of fixed assets accounting have been identified, in particular, in the context of the COVID-19 pandemic. The comparative characteristics of the domestic and international legal framework for the organization of accounting for fixed assets at the enterprise are co

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Anastasiia.V., Fraiman, and M. Selivanova Natalіа. "Improvement of the organization of accounting of fixed assets during quarantine." Economics: time realities 2, no. 60 (2022): 68–81. https://doi.org/10.5281/zenodo.7302056.

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This article examines the improvement of the organization of accounting of fixed assets during quarantine. The essence of the definition of «fixed assets» by domestic economists for the last five years is summarized and the actual definition of this object of accounting is proposed. The most important tasks related to the organization of fixed assets accounting have been identified, in particular, in the context of the COVID-19 pandemic. The comparative characteristics of the domestic and international legal framework for the organization of accounting for fixed assets at the enter

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Nurkurniana, Nurkurniana. "ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TAHUN 2011 TERHADAP AKUNTANSI AKTIVA TETAP BERWUJUD PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN CABANG WATAMPONE." AJAR 2, no. 02 (2019): 96–120. http://dx.doi.org/10.35129/ajar.v2i02.83.

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This research is motivated by the fact that BPJS Health has business activities implementing social security. Each part of this organization takes an important part in presenting services to clients, so that many use fixed assets in their operations. The acquisition of fixed assets requires significant investment, good asset management, and reliable procedural implementation in accordance with the provisions of PSAK Number 16 of 2011 which regulates the accounting treatment of fixed assets. For this reason, it is necessary to know how the accounting treatment for tangible fixed assets at the B

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Martias, Andi, Susan Rachmawati, Sudirja Sudirja, and Firstianty Wahyuhening F. "ANALISIS FORECAST DAN VALUATION MANAJEMEN FIXED ASSET PADA PERUSAHAAN IDX30 BURSA EFEK INDONESIA." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 7, no. 4 (2024): 1082–95. http://dx.doi.org/10.37481/sjr.v7i4.956.

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Every company has fixed assets that are used in its business operations. This article aims to investigate the problem, which stems from fixed assets that affect the profitability and efficiency of asset management. This study seeks to identify the impact of forecasting and valuation in fixed asset accounting through several objectives. Fixed asset management is the process of recording and tracking long-term assets throughout their entire life cycle, from acquisition to disposal. Companies must keep accurate records to ensure compliance with accounting standards and reporting requirements. The

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Vasilyeva, T. Yu, and O. A. Romanova. "ABOUT ACCOUNTING OF FIXED ASSETS IN A COMMERCIAL ORGANIZATION." Scientific Review Theory and Practice 11, no. 6 (2021): 1651–58. http://dx.doi.org/10.35679/2226-0226-2021-11-6-1651-1658.

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The purpose of this study is to study the current problematic issues of accounting and valuation of fixed assets in Russian organizations and to develop recommendations for the elimination and prevention of these problems and the formation of an optimal accounting policy in the field of accounting of fixed assets of a commercial organization. The article uses such research methods as the study and gene- ralization of normative legal acts and scientific literature, logical and comparative methods of study. The main methods that can be used to optimize the accounting of fixed assets in the light

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Nova Nur Azizah, Rahma Aulia, Selli Dwi Parwati, and Endang Kartini Panggiarti. "Analisis Penerapan PSAK 16 tentang Perlakuan Akuntansi Aset Tetap pada Perusahaan di Indonesia." Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 2, no. 1 (2023): 37–43. http://dx.doi.org/10.61132/rimba.v2i1.528.

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The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and ap

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