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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ??????????? ??????? ? ??????? ?? ????????: ???????????? ??????
Accounting of noncurrent assets in Ukraine and Hungary: comparative aspect
 
Creator ??????, ???????? ?????????
Semyon, V.S.
 
Subject ??????
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assets
noncurrent assets
fixed assets
depreciation
accounting in Ukraine
accounting in Hungary
evaluation
accounting policy
comparative analysis
situational and matrix modeling
comparison of accounting systems
 
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Thesis is dedicated to harmonization of the accounting systems of noncurrent assets
in Ukraine and Hungary on conditions of European integration based on determining the
peculiarities of accounting representation of noncurrent assets.
Theoretical bases of using the comparative method in scientific researches in the
field of accounting have been proved, the definition of concepts ?assets? and ?noncurrent
assets? has been specified. Main peculiarities of accounting systems in Ukraine and
Hungary have been distinguished. The comparative analysis of organizing the accounting
of noncurrent assets in Ukraine and Hungary has been carried out and recommendations on improving the documentary execution of operations with noncurrent assets and
accounting policy about fixed assets have been given. The peculiarities of accounting
representation of operation from incomings, outgoing, depreciation and renewal of fixed
assets at the enterprises of Ukraine and Hungary have been revealed and methodical
approaches to accounting in the field of evaluating the fixed assets, recognition and
representation have been improved. Methodical approach to transformation of accounting
data based on using situation and matrix model of accounting considering the
peculiarities of accounting system in Ukraine and Hungary has been worked out.
Possibilities and ways of improving the computer programs concerning the accounting of
fixed assets have been determined and module of operational transformation of report
information on the basis of situational and matrix model of accounting has been worked
out.
 
Date 2016-02-23T12:07:47Z
2016-02-23T12:07:47Z
2010-10-13
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1253
 
Language uk
 
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