Аспекти обліку основних засобів за міжнародними стандартами фінансової звітності
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Файли
Дата
2018
Автори
Цебень, Р.Л.
Tseben, R.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті висвітлюються аспекти обліку основних засобів за міжнародними стандартами фінансової звітності.
Розглянуто підходи до визнання основних засобів за МСБО. Проаналізовано принципи формування первісної вартості за
МСБО, виокремлено додаткові витрати, що її збільшують. Запропоновано рекомендації щодо представлення інформації про
основні засоби в примітках до фінансової звітності.
The article covers aspects of the accounting of fixed assets according to international financial reporting standards in the conditions of Ukraine's integration into the world economic system. The main issues of accounting for fixed assets according to international standards are recognizing assets, determining their book value, depreciation, and impairment losses. The users of financial reporting need complete and unbiased information about the company's main assets according to international financial reporting standards. Considerable attention is dedicated to approaches to recognition of fixed assets under IAS as an important prerequisite for proper accounting of fixed assets. The ways of receipt of future economic benefits from the use of fixed assets are considered. Features of recognition of assets from which the enterprise receives indirect economic benefits is considered. The principles of formation of the initial cost according to IAS during the receipt of fixed assets are analyzed. The expenses, which are included in the cost price of the object of fixed assets, are determined, the additional expenses that increase it are separated. The list of expenses which are not included in the initial cost of fixed assets is considered. Forms of financial reporting and their impact on the need for additional articles on fixed assets. Classification of fixed assets and its influence on the achievement of the ultimate goal in the analysis, interpretation and provision of useful accounting information. Classification provides an opportunity to meet the needs of information about the main means of enterprises, both internal and external users. Features of the formation of classification characteristics by various articles Branch features of the classification of fixed assets. Considered costs that increase the cost of fixed assets. Capital repairs of fixed assets. Costs for repairs and daily maintenance of fixed assets. Recommendations for the presentation of information about fixed assets in the notes to the financial statements are offered.
The article covers aspects of the accounting of fixed assets according to international financial reporting standards in the conditions of Ukraine's integration into the world economic system. The main issues of accounting for fixed assets according to international standards are recognizing assets, determining their book value, depreciation, and impairment losses. The users of financial reporting need complete and unbiased information about the company's main assets according to international financial reporting standards. Considerable attention is dedicated to approaches to recognition of fixed assets under IAS as an important prerequisite for proper accounting of fixed assets. The ways of receipt of future economic benefits from the use of fixed assets are considered. Features of recognition of assets from which the enterprise receives indirect economic benefits is considered. The principles of formation of the initial cost according to IAS during the receipt of fixed assets are analyzed. The expenses, which are included in the cost price of the object of fixed assets, are determined, the additional expenses that increase it are separated. The list of expenses which are not included in the initial cost of fixed assets is considered. Forms of financial reporting and their impact on the need for additional articles on fixed assets. Classification of fixed assets and its influence on the achievement of the ultimate goal in the analysis, interpretation and provision of useful accounting information. Classification provides an opportunity to meet the needs of information about the main means of enterprises, both internal and external users. Features of the formation of classification characteristics by various articles Branch features of the classification of fixed assets. Considered costs that increase the cost of fixed assets. Capital repairs of fixed assets. Costs for repairs and daily maintenance of fixed assets. Recommendations for the presentation of information about fixed assets in the notes to the financial statements are offered.
Опис
Ключові слова
активи, основні засоби, визнання основних засобів, собівартість, первісна вартість, подальші витрати, ремонт, класифікація, assets, fixed assets, fixed assets cost, initial cost, further expenses, repair, classification
Бібліографічний опис
Цебень, Р.Л. Аспекти обліку основних засобів за міжнародними стандартами фінансової звітності [Текст] / Р. Л. Цебень // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 125-128.