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Economics of fixed assets at the enterprise
Author: and

Bibliographic description of the article for the citation:

and . Economics of fixed assets at the enterprise//Science online: International Scientific e-zine - 2022. - №11. - https://nauka-online.com/en/publications/economy/2022/11/12-13/

Annotation: This article is devoted to studying the concept «fixed assets» in relation to the enterprise, their content and features of use. The article deals with the issues of wear and tear of fixed assets of the enterprise, increasing the efficiency of their use. In addition, the author points out that the problem of the effectiveness of the formation together with the use of fixed assets of the enterprise should become one of the key tasks for any enterprise.

Keywords: accounting economy efficiency enterprise fixed assets productive activity бухгалтерський облік економіка ефективність кошти підприємство продуктивна діяльність
Categories: Economy
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Features of accounting and reporting of fixed assets of an enterprise in the conditions of IFRS application
Author:

Bibliographic description of the article for the citation:

. Features of accounting and reporting of fixed assets of an enterprise in the conditions of IFRS application//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/economy/2022/2/07-7/

Annotation: The article examines the theoretical issues of accounting and reporting of fixed assets of an enterprise in the context of the application of IFRS. The essence of fixed assets of the enterprise is determined. The normative-legal support of accounting and reporting of fixed assets of an enterprise in terms of the application of IFRS has been studied. It was revealed that in the rules of accounting and reporting of fixed assets of an enterprise there are differences between Ukrainian and international standards, which can lead to problems of transferring the reporting of an enterprise into a form that meets international standards. Therefore, special attention in the article is devoted to improving the accounting system for fixed assets at the enterprise in the context of the application of IFRS.

Keywords: accounting accounting and reporting of fixed assets fixed assets initial accounting of fixed assets international financial reporting standards бухгалтерський облік міжнародні стандарти фінансової звітності облік і звітність основних засобів основні засоби первинний облік основних засобів
Categories: Economy
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Accrual depreciation of fixed assets of the enterprise: financial and tax aspects
Author: and

Bibliographic description of the article for the citation:

and . Accrual depreciation of fixed assets of the enterprise: financial and tax aspects//Science online: International Scientific e-zine - 2020. - №10. - https://nauka-online.com/en/publications/economy/2020/10/nachislenie-amortizatsii-osnovnyh-sredstv-predpriyatiya-finansovyj-i-nalogovyj-aspekty/

Annotation: The article shows different scientific views on the concept of depreciation in accounting and tax approaches. The interpretation of the concept of "depreciation" in the normative documents of Ukraine is revealed. The classification of methods of depreciation depending on the method of obtaining economic benefits. Scientific approaches to the interpretation of depreciation of fixed assets are grouped into three areas. The classification of different methods of depreciation of fixed assets provided by the Tax Code of Ukraine is presented. An analytical Review of the advantages and disadvantages of different methods of depreciation of fixed assets has been made. It has been noted that different methods of depreciation will present different amounts of depreciation. Therefore, it is important for enterprises to select and implement most profitable method of depreciation for their business.

Keywords: depreciation depreciation deductions fixed assets groups of fixed assets wearout амортизационные отчисления амортизаційні відрахування амортизація групи основних засобів группы основных средств знос износ основні засоби основные средства
Categories: Economy
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Особливості обліку та оподаткування іноземних капітальних інвестицій
Author: and

Bibliographic description of the article for the citation:

and . Особливості обліку та оподаткування іноземних капітальних інвестицій//Science online: International Scientific e-zine - 2018. - №3. - https://nauka-online.com/en/publications/economy/2018/3/osoblivosti-obliku-ta-opodatkuvannya-inozemnih-kapitalnih-investitsij/

Annotation: The essence of foreign capital investment and foreign investment in Ukraine is disclosed. The problems of income, taxation and accounting of foreign capital investments are identified and ways of their solution are suggested.

Keywords: exchange rate difference fixed assets foreign capital investments international investments иностранные капитальные инвестиции іноземні капітальні інвестиції курсова різниця курсовая разница международные инвестиции міжнародні інвестиції основні засоби основные средства
Categories: Economy
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