FEATURES OF USE AND ACCOUNTING OF SPECIAL CLOTHING BY NATIONAL AND INTERNATIONAL STANDARDS

Анотація

, 8. , Specialised overalls is one of the objects of accounting. To workers engaged in work under hazardous working conditions, as well as work related to contamination or carried out in unfavorable temperatures, the employer is obligated to provide overalls and other personal protective equipment that should be properly accounted for. There is a certain specificity of accounting of overalls according to national and international standards, which should be taken into account in order to have complete information about its presence and movement. The article deals with the legislative regulation and conditions of use of special clothing enterprises. What kind of personal protective equipment should be given to employees, for what position, what term of their use, detailed procedure for their issuance, replacement for your institution should be specified in a separate Regulation on providing workers with personal protective equipment or in a collective agreement. It is determined that special clothing is an integral part of the personal protection of employees of the enterprise. The conditions to be met by special ovralls, as well as the procedure for the issuance, use and return of overalls at the enterprise are considered. Approaches to the division of special clothing into low-value and high-wear items, low-value non-current tangible assets and fixed assets are covered. The features of accounting and documentary registration of the presence and movement of special equipment are considered, the problematic issues of documentation of special clothing classified as non-current assets of the enterprise are highlighted. It is suggested to the enterprises to independently develop primary documents with the help of which to account for such special equipment. The order of accounting of equipment according to the international standard is described with their division into current and noncurrent assets. It is concluded that special equipment that meets the characteristics of a non-current asset should be accounted for as a capital investment before commissioning, which will be evidence of the suitability of the garment for use. This is the approach specific to international accounting standards. The features of depreciation of specialised overalls, which is an inaccurate asset, in accordance with international accounting standards, are considered.

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