СтаттяЗовнішня публікація31 серпня 2022 р.

Comparative analysis of the accounting of fixed assets of the entities of the state and private sectors of the economy

Lіubov ShatskovaВіктор ШацковORCID

Анотація

The article provides a comparative analysis of national and international standards regulating the accounting of fixed assets of subjects of the public and private sectors of the economy. The definition of "fixed assets", determination of the unit of accounting for fixed assets, the classification of fixed assets, methods of depreciation of fixed assets, the procedure for estimating the original value of fixed assets and revaluation of fixed assets according to international and national accounting standards are compared. It was established that, despite the presence of common features between the standards applied by subjects of the public and private sectors of the economy, there are also differences in some issues, such as classification, methods of calculating depreciation, assessment and revaluation of fixed assets. It has been established that the harmonization of differences in accounting standards will contribute to the improvement of the work of Ukrainian accountants and the ensuring the possibility of comparing the reporting indicators of subjects of various sectors of the economy.

Класифікація

Домен

Social SciencesLife Sciences

Галузь

Economics, Econometrics and FinanceAgricultural and Biological Sciences

Підгалузь

General Economics, Econometrics and FinanceGeneral Agricultural and Biological SciencesEconomics and Econometrics

Тема

★Economic Issues in UkraineAgriculture Market Analysis UkraineEconomic and Business Development Strategies

Ідентифікатори

DOI: 10.15276/ej.03.2022.5

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