Проблемні питання обліку основних засобів

Abstract

UA: У статті досліджуються сучасні особливості обліку основних засобів, їх наявності та руху в умовах сьогодення бухгалтерського обліку та посилення ролі інформації в управлінні підприємством. Розглядається нормативно-правового законодавства. Досліджується та аналізується наявність основних засобів у підприємствах. Пропонуються удосконалення основних аспектів обліку основних засобів, а саме класифікація, документування. Визначені основні аспекти щодо документування основних засобів, а також організації та ведення обліку основнихзасобів. EN: The article examines problematic issues in accounting for fixed assets. The essence, classification and accounting for fixed assets in modern business conditions are studied. Fixed assets are necessary assets at any enterprise, since they are the basis for carrying out various types of activities, including production, sales and administrative work. Without them, the functioning of any organization is practically impossible. The main attention is paid to the study of the criteria for recognition, documentation, and depreciation of fixed assets. Problematic issues in accounting for fixed assets in accounting and tax accounting that require resolution are analyzed. For the correct organization of accounting for fixed assets, as well as for the purpose of structuring the accounting system and its streamlining, a well-founded classification of fixed assets according to economic and technical parameters plays an important role. In Ukraine, the classification of fixed assets is enshrined at the legislative level in the national standard, provision 7 and in the Tax Code. Classification of fixed assets according to various classification criteria reveals in more detail the essence of this economic category, and is also an important basis for managing fixed assets at the levels of planning, accounting, control and economic analysis, which in turn contributes to increasing both the efficiency of using fixed assets at the enterprise and the profitability of the enterprise as a whole. Fixed assets occupy a significant place in the economic activity of the enterprise, their share allows us to assess the level of provision of the necessary conditions for the implementation of financial activities by the business entity. Successfully solving the problems of managing fixed assets and the correctness of the application of the regulatory framework, substantiation of investment policy in their part is the formation of a high-quality information base for making management decisions at all levels of management.