Запис Детальніше

?????? ? ??????????????? ??????

Електронний архів Житомирського державного технологічного університету

Переглянути архів Інформація
 
 
Поле Співвідношення
 
Title ?????? ? ??????????????? ??????
Accounting assessment
 
Creator ?????, ?.?.
Kafka, S.?.
 
Subject ??????
????????? ????????
???????? ?? ?????? ????
????????? ????????
??????? ??????
????????????? ??????
?????????? ??????
???????????
??????????? ?????????? ??????????
evaluation
historical value
value on balance sheet date
present value
fixed assets
intangible assets
non-current assets
amortization
users of financial information
 
Description ????????? ?????? ???????? ?????? ??????? ??????? ?? ????????????? ?????? ??????????? ????? ????????????. ? ??????? ?? ???, ???????? ?????? ? ??????????????? ?????? ? ?????? ??????????. ???? ????? ??????????? ? ?????????? ??????, ? ??????? ?????????? ???????? ??????, ??????????-??????????? ???? ???????, ?? ????????? ?????????????? ????? ?? ????????? ?????????? ????????? ???????????, ? ?????????????? ??????? ???????????. ?????????? ?????? ???????? (????????????? ? ????????????, ??????? ? ???????, ???????? ? ???????? ?? ???? ?????? ???????????? ??????????? ??????) ????????????????? ??? ???????????? ??????????? ? ?????????????? ????? ?????? ? ?????? ???????, ??????????? ?? ????????. ??? ??????????? ?????????? ??????????????? ?????? ?????????? ??????? ?? ?????????? ??????????. ????????????? ??????? ??????? ?? ???????? ?????? ???????? ??????????????? ?????? ? ?????? ?????????? ?????????. ??????????????? ??????????? ????? ????? ?? ?????????? ????????, ? ?????? ?????????? ????????? ???????? ?? ??????? ?? ???? ????????? ?????????. ? ??????? ? ??????? ????????????? ??????????? ??????????? ???????, ?? ?????? ?????????????? ?????????? ?? ????? ??????????? ?????? ??????, ?? ????????? (????????????, ??????????) ???????? ??????? ? ?????????????? ???????, ?????? ??????????? ???? ?? ????? ?? ?????? ???????????. ????, ???????????? ???????????? ???? ???????? ???????? ???????, ?????, ?? ???????????? ?????????? ???????? ?????????? ?????? ? ????? ????????.
The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge) for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement) of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.
 
Date 2017-04-12T12:06:35Z
2017-04-12T12:06:35Z
2017
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/6207
 
Language uk
 
Relation ?????? ????. ?????: ?????????? ?????;1(79)
 
Publisher ????