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Journal articles on the topic 'Improvement of accounting of fixed assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Mukhamedova, Sitora Ilhomovna. "IMPROVEMENT OF ACCOUNTING IN RAILWAY ENTERPRISES." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 3 (2023): 237–47. https://doi.org/10.5281/zenodo.7722422.

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In the article, some issues of the development of fixed assets accounting, the organization of fixed assets in railway transport enterprises are developed on the basis of changes in production and formulated proposals.

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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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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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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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5

Odakhovskaya, Dalyan, and Galina Pechennikova. "Accounting and Tax Accounting of Fixed Assets, Intangible Assets and Depreciation for Development and Improvement of Approaches to Assessment of the Company's Assets." Bulletin of Baikal State University 29, no. 1 (2019): 113–22. http://dx.doi.org/10.17150/2500-2759.2019.29(1)113-122.

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The article describes the method of accounting of fixed and intangible assets, as well as depreciation charges, in comparison of its different types, in particular accounting and tax accounting when receiving and forming the initial value of non-current assets, in their evaluation, flow and depreciation. The implementation of the described methods will give specialists an opportunity to streamline accounting and to eliminate the unnecessary and artificial discrepancy between accounting and tax accounting. All the data will be transparent and the cost and tax systems will function in compliance

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Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. https://doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-current tangible

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7

Get’man, V. G. "Rules of Fixed Assets Accounting Should Be Changed." Accounting. Analysis. Auditing 7, no. 1 (2020): 42–48. http://dx.doi.org/10.26794/2408-9303-2020-7-1-42-48.

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Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations. However its current model calls for improvement of accounting of production capacity of economic entities namely accounting of fixed assets. The article aims at substantiating and developing the recommendations on how to improve the organization and methodology of fixed assets accounting. The existing legal norms and rules make the methodological basis for the study. The general scientific methods of comparison,

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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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Bespalov, M. V. "Accounting for Similar-type Fixed Assets in State Funded Educational Institutions." Accounting. Analysis. Auditing 7, no. 1 (2020): 15–26. http://dx.doi.org/10.26794/2408-9303-2020-7-1-15-26.

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The article is devoted to the study of the mechanism of budget accounting to combine the fixed assets of the same type into one inventory item. It provides the analysis of advantages and disadvantages of this mechanism. The methodological base of the study includes the theory of accounting for fixed assets in state funded institutions. The analysis proves that the combination of fixed assets in a single inventory unit reduces labor costs for their accounting because the write-off of any out-of function fixed asset making part of such combined accounting item involves its decomposition and reco

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10

Selezneva, I. P., I. A. Selezneva, E. A. Shlyapnikova, and K. A. Dzhikiya. "Improvement of accounting for depreciation of fixed assets in the sources of their reproduction." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 1, 2021): 6–15. http://dx.doi.org/10.33920/sel-11-2109-01.

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The article is devoted to the disclosure of problems and improvement of depreciation of fixed assets as a source of their reproduction. The organizational and methodological aspects that clarify the essence and economic content of depreciation of fixed assets as an accumulated and used source of financing for the renewal and reproduction of fixed assets are considered. Recommendations for improving the structure of the contractual account 02 “Depreciation of fixed assets”, the financial and productive account 84 “Retained earnings (uncovered loss” in terms of the amount of information reflecte

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11

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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Lіubov, P. Shatskova, and V. Shatskov Viktor. "Comparative analysis of the accounting of fixed assets of the entities of the state and private sectors of the economy." Economic journal Odessa polytechnic university 3, no. 21 (2022): 44–50. https://doi.org/10.5281/zenodo.7465440.

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The need to improve the accounting of fixed assets of public and private sector entities is relevant as all entities are required to record the results of their activities. Modern conditions for the development of economic activity have long gone beyond the borders of Ukraine, domestic companies gradually begin to use international financial reporting (accounting) standards, in this connection, their business reputation and competitiveness are improving. This contributes to the need to reform and improve the domestic accounting system, taking into account international experience, which was do

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Kostyukova, E. I., V. S. Germanova, A. V. Frolov, and V. I. Khoruzhy. "Assessment of the studied problem and directions of improvement in accounting and tax accounting depreciation of fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 1 (January 22, 2022): 81–94. http://dx.doi.org/10.33920/sel-11-2201-07.

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The subject of the study is the system of accounting and tax accounting of depreciation of fixed assets of agricultural organizations of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of various methods for improving accounting and tax accounting for depreciation of fixed assets.

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Kiseleva, Yu V., and T. M. Rogulenko. "IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS." Vestnik Universiteta, no. 11 (December 27, 2020): 121–25. http://dx.doi.org/10.26425/1816-4277-2020-11-121-125.

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Len, Vasyl, and Valentyna Glivenko. "ACCOUNT OF NOT REPLACED TENANT'S COSTS FOR IMPROVEMENT OF LEASED LAND BY INTERNATIONAL ACCOUNTING STANDARDS." PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT 1(13), no. 1(13) (2018): 206–13. http://dx.doi.org/10.25140/2411-5215-2018-1(13)-206-213.

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The accounting procedure of the non-reimbursable investments in land improvement, used by a lessee according to the International Accounting Standards, is considered. The expediency of recognition of such capital investments in the structure of fixed assets on the sub-account 118 "Capital expenditures for land improvement at the expense of the lessor" by the types of improvements and by land plots (fields) is proved. It is reasonable to recognize this type of fixed assets by the lessee at prime cost, taking into account benefit reduction. In order to take into account the requirements of the T

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16

Shatskova, Lіubov, and Viktor Shatskov. "Comparative analysis of the accounting of fixed assets of the entities of the state and private sectors of the economy." Economic journal Odessa polytechnic university 3, no. 21 (2022): 44–50. http://dx.doi.org/10.15276/ej.03.2022.5.

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The article provides a comparative analysis of national and international standards regulating the accounting of fixed assets of subjects of the public and private sectors of the economy. The definition of "fixed assets", determination of the unit of accounting for fixed assets, the classification of fixed assets, methods of depreciation of fixed assets, the procedure for estimating the original value of fixed assets and revaluation of fixed assets according to international and national accounting standards are compared. It was established that, despite the presence of common features between

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17

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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18

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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19

Marmul, Larisa, and Mykola Kucherenko. "Current issues of accounting of non-current assets depreciation." University Economic Bulletin, no. 49 (May 22, 2021): 108–12. http://dx.doi.org/10.31470/2306-546x-2021-49-108-112.

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The subject of the research is theoretical principles and practical proposals for the improvement and development of methods and accounting of depreciation and depreciation charge based on the requirements of tax accounting and national accounting standards. The purpose of the article is to identify the problems of accounting for the justification of proposals concerning grouping methods, determination of fixed assets depreciation and depreciation charge based on tax accounting, and national accounting standards harmonization. The methodological bases of the article are general scientific (dia

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20

Степаненко, О.І. "Необоротні матеріальні активи в амортизаційній політиці підприємства". Науковий погляд: економіка та управління, № 1(67) (7 червня 2020): 186–92. https://doi.org/10.32836/2521-666X/2020-67-30.

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An important factor affecting the performance of an enterprise is the efficient operation and use of non-current assets. Without them it is impossible to imagine the processes of production, performance of works and provision of services. The basis of strategic decision-making in business management is a sound construction of depreciation policy for fixed assets. It should be formed on the basis of the method of collecting and processing accounting information. The efficiency of the use of fixed assets and other non-current tangible assets in the economic activity of the enterprise depends on

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21

Skornyakova, Y. "EXPENSES FOR REPAIRS AND IMPROVEMENT OF FIXED ASSETS: ACCOUNTING AND TAX ASPECTS." Investytsiyi: praktyka ta dosvid, no. 12 (July 2, 2019): 37. http://dx.doi.org/10.32702/2306-6814.2019.12.37.

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22

Park, Sung-Whan. "The Improvement on Accounting for Maintenance Cost of Fixed and Infrastructure Assets." Korean Accounting Journal 28, no. 3 (2019): 59–82. http://dx.doi.org/10.24056/kaj.2019.04.004.

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23

Kuzmina, T. M. "CURRENT ISSUES OF ACCOUNTING FOR THE IMPROVEMENT AND RESTORATION OF FIXED ASSETS." Herald of the Belgorod University of Cooperation, Economics and Law 5, no. 108 (2024): 89–98. http://dx.doi.org/10.21295/2223-5639-2024-5-89-98.

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24

Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. http://dx.doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-curre

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SOROKINA, Larisa N., and Kirill V. GLUSHANKOV. "Assessment of changes in regulatory provisions on fixed-assets and capital-investments accounting in Russian accounting practice." International Accounting 27, no. 12 (2024): 1426–42. https://doi.org/10.24891/ia.27.12.1426.

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Subject. This article discusses and analyzes changes in the regulatory provisions on accounting for fixed assets and capital investments in the Russian accounting practice in the period from 1998 to the date of entry into force and application of Federal Accounting Standard FSBU 6/2020 and Federal Accounting Standard FSBU 26/2020. Objectives. The article aims to assess changes in the above-mentioned regulatory provisions on accounting for fixed assets and capital investments. Methods. For the study, we used normative, scientific, and integrated approaches to assessing changes in regulatory pro

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Yusufov, A. M., Z. A. Orujova, and A. N. Yusufova. "Improvement of the methodology for calculating depreciation deductions of fixed assets of agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 1 (January 26, 2024): 30–42. http://dx.doi.org/10.33920/sel-11-2401-03.

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The article deals with the problems of depreciation deductions for fixed assets in modern economic conditions. Special attention is paid to the calculation methodology and comparison of the results of the current methods of its accrual. An improved method of calculating depreciation in accordance with the performance and physical wear of fixed assets is proposed. Graphs and tables have been compiled justifying the recommended methodology from the practice of agricultural organizations. The assessment of the proposed new methods of depreciation is given on the basis of criteria selected for thi

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Maharani Putri Rabbani and Rida Perwita Sari. "Audit Aset Tetap Pada PT. XYZ." Jurnal Riset Ekonomi dan Akuntansi 3, no. 1 (2025): 225–34. https://doi.org/10.54066/jrea-itb.v3i1.3036.

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This research aims to analyze the calculation of fixed asset depreciation at PT XYZ and evaluate its compliance with applicable accounting standards (PSAK 16). The research method used is quantitative analysis with secondary data sources, including financial statements and fixed asset lists of PT XYZ for the 2023 period. The analysis procedures include data collection, materiality determination, implementation of fixed asset audit procedures, and evaluation of findings. The research results show significant differences between the company's depreciation calculations and accounting standards. P

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Zorya, O., and I. Sаlogub. "IMPROVEMENT OF THE ACCOUNTING OF THE RENTAL FIXED ASSETS OF THE BANKING INSTITUTE." Ekonomika ta derzhava, no. 11 (December 3, 2019): 88. http://dx.doi.org/10.32702/2306-6806.2019.11.88.

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Yuliantoro, Heri, and Hamdani Arifulsyah. "Analisis Strategis Pengelolaan Aset Daerah Berdasarkan Pernyataan Standar Akuntansi Pemerintah No. 7." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 7, no. 1 (2021): 1–10. http://dx.doi.org/10.31289/jab.v7i1.3952.

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The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of acc

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ЮСУФОВ, А. М., Л. Ш. ОРУДЖЕВА, А. Ш. ХАНЧАДАРОВА, and З. А. ОРУДЖЕВА. "IMPROVEMENT OF METHODS OF ANALYSIS OF REPRODUCTION OF FIXED ASSETS." Экономика и предпринимательство, no. 11(160) (December 21, 2023): 1342–46. http://dx.doi.org/10.34925/eip.2023.160.11.255.

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В статье обосновывается необходимость применения более совершенной методики определения технического состояния основных средств в экономическом анализе на базе данных бухгалтерской финансовой отчетности. Отмечается потребность в принятии в расчет особенностей сельскохозяйственного назначения основных средств при установлении их изношенности, годности и обеспеченности ими для создания продукции. Также в качестве положительного действия признается подход по исчислению фондооснащенности, основанный на освобождении исходных данных от присутствия лишних, искажающих действительность показателей, при

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Serhieieva, Natalia. "Improvement of accounting and analytical providing of capital investments in agricultural enterprises." Ekonomika APK 308, no. 6 (2020): 122–30. http://dx.doi.org/10.32317/2221-1055.202006122.

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The purpose of the article is to improve the methodological approaches and principles of accounting and analytical support to determine the need for capital investments for the renewal of fixed assets. Research methods. The methods of analysis and synthesis were used for development of model of the registration-analytical providing for determination of requirement in capital investments. An abstractly-logical method was used for generalization and forming of conclusions. Research results. The analysis of international standards is carried out and normatively legal acts in relation to the accou

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GUMENNA-DERII, Mariia. "THE SYSTEM OF ACCOUNTING FOR BASIC TECHNICAL RESOURCES AND ITS IMPROVEMENT IN CONSTRUCTION." WORLD OF FINANCE, no. 1(70) (2022): 99–118. http://dx.doi.org/10.35774/sf2022.01.099.

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Introduction. Construction is one of the key sectors of the Ukrainian economy, the management of which requires deep engineering, logistics and economic knowledge. Among the important resources of the construction industry are technical resources, which are based on construction machinery and equipment. These machines and equipment are systematically used during construction and installation works and significantly facilitate the work of builders and speed up the commissioning of buildings and structures. Unfortunately, not enough attention has been paid to the accounting of construction machi

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Yanti, Yanti, Selvyna Thirza, and Agnes Valencia. "Training on Fixed Asset Depreciation Calculation for Providentia High School Students." International Journal of Social Science and Community Service 3, no. 1 (2025): 55–61. https://doi.org/10.70865/ijsscs.v3i1.70.

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This PKM initiative was conducted in collaboration with Providentia High School, located at Jalan Kedoya Raya No. 35, West Jakarta. The primary issue addressed in this program is that students frequently encounter difficulties in answering questions related to fixed assets during accounting competitions. In response, the school requested that the PKM team provide training on types of fixed assets, depreciation methods, and depreciation calculations. To address this challenge, the PKM team from Tarumanagara University organized a Problem-Based Learning (PBL) training session on Thursday, Octobe

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Lestari, Mega Dwi, and Ahmad Fahrudin Alamsyah. "ANALISIS PENERAPAN PERLAKUAN DAN PENGUKURAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA RUMAH SAKIT ISLAM AMINAH DI KOTA BLITAR." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 5 (2024): 4627–35. https://doi.org/10.31539/costing.v7i6.12429.

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This research aims to explain the application of accounting treatment and measurement of fixed assets according to PSAK NO. 16 at the Aminah Blitar Islamic Hospital. This research uses a qualitative descriptive type of research, describing the overall facts regarding the fixed asset accounting policy applied at the Aminah Blitar Islamic Hospital. The data sources used were interviews, direct observation and documentation. Based on the research results, it shows that the accounting treatment and measurement of fixed assets carried out by the Aminah Blitar Islamic Hospital, some of its practices

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Lisovskaya, I. A., and N. G. Trapeznikova. "Russian Accounting Standard (PBU) 18/02: A new approach to accounting for deferred taxes in the recognition of fixed asset transactions." International Accounting 23, no. 3 (2020): 244–61. http://dx.doi.org/10.24891/ia.23.3.244.

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Subject. January 1, 2020, there came into effect a new edition of Russian Accounting Standard (PBU) 18/02, Accounting for Deferred Taxes on Corporate Income, which introduced the balance sheet approach to assessing deferred taxes. Therefore, the Russian accountants have to revise the way they have been applying PBU 18/02, and adjust the previous deferred taxes respectively. Objectives. We analyze methodological issues of accruing deferred taxes in relation to accounting for fixed assets when recognizing, measuring, remeasuring and constructing contingent liabilities for repair and others, whic

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Степаненко, О.І., та Я.Г. Чернишенко. "Теоретично-практичні підходи до процесу документування облікової інформації про основні засоби підприємства: сучасність та перспективи розвитку". Науковий вісник Херсонського державного університету. Серія: Економічні науки, № 15 (Ч.3) (7 червня 2015): 155–61. https://doi.org/10.5281/zenodo.15125240.

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In the article the theoretical and philosophical approaches to the process of documentation as part of the initial registration of accounting information. The model of organization of information flows that occur in the process of documenting transactions with the presence, movement and operation of fixed assets. Presents the summarized results of a study documenting the current practice of property, its main drawbacks. Analyzes existing forms of primary documents for their consistency and informative. Expediency, trends and prospects of improvement of information support of fixed assets of th

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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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Kalyuha, Ye. "Implemenation of IAS 16 “property, plant and equipment” in activity of entities of public interest." Bìoekonomìka ta agrarnij bìznes 10, no. 2 (2019): 52–63. https://doi.org/10.31548/bioeconomy2019.02.052.

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Improvement of accounting and financial reporting systems is carried out in Ukraine in accordance with the requirements of international standards and legislation of the European Union. There are certain differences in the contents of AP(S) 7 "Fixed assets" and IAS 16 "Property, plant, and equipment" regarding criteria of recognition of the asset as a fixed asset; its classification, assessment, and reassessment; depreciation methods, etc. According to recognition of the asset in international practice, there is a probability that future economic benefits will come directly to the entity, and

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SAKHAPOV, Bulat R. "Depreciation and impairment of non-financial assets in higher education institutions: Analysis and evaluation." Economic Analysis: Theory and Practice 23, no. 6 (2024): 1165–80. http://dx.doi.org/10.24891/ea.23.6.1165.

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Subject. The article investigates the state of presentation of information on depreciation and impairment of non-financial assets by Russian universities, and prospects for its improvement. Objectives. The aim is to summarize and systematize the provisions of the current federal accounting standards for public finance, governing the depreciation and impairment of non-financial assets, study the practice of accounting policy formation by higher education institutions in relation to non-financial assets based on the specifics of these organizations’ activities. Methods. The study employs observa

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Edouard, SEMUCYO. "Financial Management Practices on Financial Performance at Selected Private Insurance Companies, Kigali, Rwanda." International Journal of Scientific Research and Management 9, no. 10 (2021): 2492–506. http://dx.doi.org/10.18535/ijsrm/v9i10.em09.

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The general objective of this dissertation was to assess the relationship between financial management practices and the financial performance of private insurance companies in Rwanda. It was guided by the following specific objectives which are to assess the impact of financial management practices on return on investment (ROI) of insurance companies in Rwanda; to examine the impact of financial management practices on return on assets (ROA) of insurance companies in Rwanda and to find out the impact of financial management practices on return on equity (ROE) of insurance companies in Rwanda.

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Sotnikova, L. V. "Capital investments acquired under a barter agreement." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 12, 2022): 15–25. http://dx.doi.org/10.33920/med-17-2212-02.

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The article discusses the features of the evaluation of capital investment objects in the case when the acquisition, creation, improvement and restoration of such objects occurs under a barter agreement. The peculiarity is that the costs forming the object of capital investments should be assessed at fair value, depending on the situation — transferred or received property, property rights, works and services. Despite the declaration of convergence of Russian federal accounting standards with International Financial Reporting Standards on the valuation of capital investment objects under a bar

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Gavrylenko, Valentina, Viktoria Pasenko, and Yana Pavelko. "PROBLEMS AND APPROACHES TO RECOGNITION OF TOKENS AND FLASH DRIVES IN ACCOUNTING." Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, no. 67 (December 22, 2022): 81–86. http://dx.doi.org/10.24025/2306-4420.67.2022.278774.

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The article examines the main problems and approaches to recognition of tokens (QES) in accounting in modern conditions. The interpretation of low-value non-current material assets (LVNCMAs) and low-value and perishable items (LVPIs) in the regulatory and legal framework of Ukraine has been studied. The main criteria for the division of low-value assets into low-value non-current material assets and low-value and perishable items are presented, and the necessity of improvement of the legislative and regulatory framework for accounting of low-value and perishable items is substantiated. T

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A. M. Kozuberda and L. V. Pryvalova. "The account and analysis improve for using main items in division, signalization and connection." Science and Transport Progress, no. 38 (September 25, 2011): 249–53. http://dx.doi.org/10.15802/stp2011/6850.

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The article is dealt with proposals for improvement of accounting in signaling and communication and the reasons for such decisions. It is offered to use new methods of calculating depreciation, change the criteria for enrollment in low-value items and simplify the procedure for writing off fixed assets. These changes should reduce the costs at the enterprise, simplify the accounting work and improve the overall performance of the maintenance section, provide better to its main function – the traffic safety of trains.

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Kohut, Ruslana, and Olena Razborska. "Optimization of accounting for low-value current and non-current tangible assets: contemporary challenges and practical solutions." Economic Analysis, no. 33(4) (2023): 108–14. http://dx.doi.org/10.35774/econa2023.04.108.

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Introduction. In the conditions of modern business, the optimization of the accounting of low-value current and non-current material assets is defined as a key strategic necessity. This work is aimed at the development and implementation of practical solutions for improving accounting processes, ensuring the efficiency and accuracy of financial management of the enterprise in the conditions of modern challenges and standards. The purpose of the work is to develop and implement effective strategies for optimizing the accounting of low-value current and non-current material assets in modern cond

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Rodríguez Saavedra, Miluska Odely. "Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment." Management (Montevideo) 1 (December 23, 2023): 11. http://dx.doi.org/10.62486/agma202311.

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The paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity's financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the ope

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Kartashov, V. "Determination of Accounting Estimates Related to Impairment of Non-current Assets." Auditor 10, no. 8 (2024): 38–48. http://dx.doi.org/10.12737/1998-0701-2024-10-8-38-48.

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The purpose of the study is to analyze the theoretical and practical aspects of the formation of accounting estimates related to the impairment of non-current assets. The author considers the features of impairment test for fixed assets and intangible assets, considering the requirements of federal and international standards. Based on the systematization of discounted cash flow calculation practices, a formula for determining the value in use as one of the possible values of the recoverable amount and a formula for the present value of cash flows, considering improvements in the accounting re

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Nusa Perdana, Petrolis. "IMPROVEMENT OF THE ACCOUNTING LISTING DATABASE SYSTEM IN MANAGEMENT INFORMATION SYSTEM FOR ACCOUNTING AND FINANCE OF STATE PROPERTY (SIMAK BMN) BLU UNJ ABOUT CONSTELATION AMORIZATION OF INTEGRATED ASSETS MANAGEMENT." Jurnal Wahana Akuntansi 14, no. 2 (2019): 127–42. http://dx.doi.org/10.21009/wahana.14.022.

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This Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN) of the Public Service Agency of Universitas Negeri Jakarta. The substantive developing database carried out includes assertions - occurrence assertions, completeness, valuation, right and obligation and disclosure. The results of the substantive developing will be used as follow-up material from the recommendations of the findings of the Republi

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Firmansyah, Amrie, Fadhil Maris Alamsyah, and Eko Agus Purwanto. "PENERAPAN FAIR VALUE ASET TETAP OLEH KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SORONG (STUDI KASUS PADA PENGADILAN AGAMA MANOKWARI)." Jurnal Pajak dan Keuangan Negara (PKN) 1, no. 2 (2020): 97–104. http://dx.doi.org/10.31092/jpkn.v1i2.792.

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This study aims to analyze the implementation of the fair value concept of fixed assets to government agencies. The method in this study uses a qualitative approach with structured interviews. The informants in this study are three employees of the Services Office of State Wealth and Auction Sorong, who already have appraisal certificates. The object of this study uses the asset data of the manokwari district court in the form of land, buildings, and buildings, and water buildings during 2018. This study concludes that the implementation of the fair value concept in fixed assets by the Service

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Shavrina, Yuliia V., and Tetiana L. Sliunina. "Accounting for Charitable and Humanitarian Aid in Budgetary Institutions in Ukraine." Business Inform 2024, no. 553 (2024): 176–83. http://dx.doi.org/10.32983/2222-4459-2024-2-176-183.

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The article examines and systematizes the order and features of accounting for charitable and humanitarian aid in budgetary institutions of Ukraine. First of all, the essence of charitable assistance and its difference from humanitarian aid were studied, the key characteristics of each type of such assistance were provided with reference to the legislation of Ukraine. The normative and legal regulation of accounting for charitable and humanitarian aid is considered. The procedure for documenting and reflecting in the accounting of a State-based institution the procedure for receiving and using

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Hafis Hajiyev, Hafis Hajiyev, and Samir Azizli Samir Azizli. "PRİNCİPLES OF ACCOUNTİNG ORGANİZATİON AND REPORT FORMATİON İN SMALL AND MEDİUM-SİZED BUSİNESS ENTİTİES İN MODERN CONDİTİONS." PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 28, no. 05 (2023): 465–75. http://dx.doi.org/10.36962/pahtei28052023-465.

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According to international accounting theory, intangible assets represent various rights to intellectual property objects and the use of natural resources. In accounting terminology, the phenomenon of intangible assets is characterized as long-term assets that do not have a physical form, but have value and bring profit to small and medium-sized enterprises. The concept of intangible assets such as “business image of the enterprise”, “company value” or “goodwill”, which shows the difference between the book value of the property of small and medium enterprises purchased and its market (sale) p

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