Типові помилки обліку основних засобів та нематеріальних активів підприємств метрології та стандартизаці
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Файли
Дата
2018
Автори
Гуменюк, А.Ф.
Gumenyuk, A.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті висвітлено основні типові помилки обліку основних засобів підприємств метрології та стандартизації. Згруповано
шість категорій помилок обліку основних засобів, поширених на підприємствах даної сфери. Проаналізовано типові проблеми в обліку
нематеріальних активів підприємства. Запропоновано рекомендації щодо вирішення актуальних питань та типових помилок обліку
основних засобів та нематеріальних активів з метою приведення у відповідність до чинного законодавства.
The article covers the main types of accounting errors of the main means of metrology and standardization enterprises. There are six categories of accounting errors of fixed assets distributed in the enterprises of this sphere, in particular, typical errors of recognition and classification of fixed assets, documentation of availability and movement of fixed assets, no impairment assessment, incorrect accrual and depreciation, incorrect reflection in the accounting of the valuation of fixed assets and incorrect formation of articles of financial reporting. In the context of problem issues, particular attention is paid to issues of recognition and classification of fixed assets as prerequisites for proper accounting. In the structure of objects of fixed assets may include as separate objects of fixed assets independently non-functional components and components of fixed assets. In the context of recognition of objects of fixed assets in the accounting of enterprises of metrology and standardization it should be noted that it is mandatory to comply not only with the criterion of the functionality of the objects, their useful life, but also the value limit. Quite often in accounting practice, this cost threshold is not established and is not fixed by the accounting policy of the enterprise. An important problem is the lack of valuation of asset losses. Undertakings, as a rule, do not consider signs of depreciation of fixed assets, as it is a labor-intensive process. Since such an estimate is not carried out, therefore, the effect of this deviation on the financial statements of an enterprise can not be determined. On the other hand, if the impairment still took place and it was not evaluated accordingly, then the information contained in the reporting can be questioned. The typical problems in the accounting of intangible assets of the enterprise are analyzed. The problems of accounting and intangible assets directly affect the formation of financial statements and their submission to users. Recommendations for solving topical issues and typical errors in the accounting of fixed assets and intangible assets are proposed in order to bring them into line with current legislation.
The article covers the main types of accounting errors of the main means of metrology and standardization enterprises. There are six categories of accounting errors of fixed assets distributed in the enterprises of this sphere, in particular, typical errors of recognition and classification of fixed assets, documentation of availability and movement of fixed assets, no impairment assessment, incorrect accrual and depreciation, incorrect reflection in the accounting of the valuation of fixed assets and incorrect formation of articles of financial reporting. In the context of problem issues, particular attention is paid to issues of recognition and classification of fixed assets as prerequisites for proper accounting. In the structure of objects of fixed assets may include as separate objects of fixed assets independently non-functional components and components of fixed assets. In the context of recognition of objects of fixed assets in the accounting of enterprises of metrology and standardization it should be noted that it is mandatory to comply not only with the criterion of the functionality of the objects, their useful life, but also the value limit. Quite often in accounting practice, this cost threshold is not established and is not fixed by the accounting policy of the enterprise. An important problem is the lack of valuation of asset losses. Undertakings, as a rule, do not consider signs of depreciation of fixed assets, as it is a labor-intensive process. Since such an estimate is not carried out, therefore, the effect of this deviation on the financial statements of an enterprise can not be determined. On the other hand, if the impairment still took place and it was not evaluated accordingly, then the information contained in the reporting can be questioned. The typical problems in the accounting of intangible assets of the enterprise are analyzed. The problems of accounting and intangible assets directly affect the formation of financial statements and their submission to users. Recommendations for solving topical issues and typical errors in the accounting of fixed assets and intangible assets are proposed in order to bring them into line with current legislation.
Опис
Ключові слова
основні засоби, визнання основних засобів, класифікація основних засобів, первісна вартість, амортизація, зменшення корисності активів, дооцінка активів, статті фінансової звітності, нематеріальні активи, fixed assets, recognition of fixed assets, classification of fixed assets, initial cost, depreciation, asset depreciation, asset revaluation, financial statements, intangible assets
Бібліографічний опис
Гуменюк, А.Ф. Типові помилки обліку основних засобів та нематеріальних активів підприємств метрології та стандартизації [Текст] / А. Ф. Гуменюк // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 102-105.