ORGANIZATION OF ANALYSIS OF NON-CURRENT ASSETS HELD FOR SALE

Анотація

The article is devoted to the peculiarities of the organization of analysis of non-current assets, which are held for sale at the enterprises. Especially, we have to disclose the categories of the analysis of non-current assets, which are held for sale in the process of its organization as the basic instruments in development of the effective methods for analysing such assets. The main categories of the organization of analysis non-current assets held for sale are determined. They are the purpose, objectives, subjects, information base, users, subject, and object of the analysis of non-current assets held for sale. The attention is focused on clarifying the subjects and users of such analysis and the connection «subject-user», which shows the belonging of the participant of analysis to the subjects and / or users. The tasks of each subject of analysis are highlighted. The importance of rational distribution of powers among the performers within the specialization of the subdivision the performers belong are stressed. The article reveals a qualitative analysis of non-current assets held for sale. It can be provided by economic structural subdivisions of an enterprise or by an independent auditor. It is emphasized that there is a need to create appropriate software for the analysis of non-current assets held for sale.

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