THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS

Ekonomìka Harčovoï Promislovostì

O. Yevtushevska¹  T. Stupnytska¹  V. Pryimak¹ 

[1] Odessa National Academy of Food TechnologiesKanatna str., 1 1 2, Odessa, Ukraine, 65039;

关键词: fixed assets, classification of fixed assets, group of fixed assets, classes of fixed assets, normative-legal acts.;   

DOI  :  10.15673/fie.v10i2.967

来源: DOAJ

【 摘 要 】

Effectiveness of use of fixed assets depends on the organization of timely receipt of reliable and sufficiently complete accounting and economic information. In this regard, the role and significance of accounting as one of the most important management functions increases. One of the essential elements for improving the organization of accounting and analysis of fixed assets is their definition and classification. The article
studies essence of the category "fixed assets" and approaches to their classification in order to improve their
management, conduct qualitative management analysis and accounting. The conducted study made it possible to systematize approaches to the classification of the category "fixed assets" in accordance with regulatory and legal acts regulating their accounting and taxation in all economic entities, namely the Regulations
of Accounting (Standard) 7 "Fixed Assets", International Accounting Standard 16 "Fixed Assets" and the Tax
Code of Ukraine. The classification of fixed assets is presented on the forms of statistical and financial
statements, and the analysis of approaches to their classification in the work of scientists according to their
functional purpose, by affiliation, by industries and feature of use is carried out.

【 授权许可】

Unknown