The legal and regulatory features of fixed assets accounting and their problematic aspects

1(82), 2015
УДК 657:658.27

This article deals with the grounding of regulatory features of fixed assets accounting in the current economic conditions taking into consideration the main problems, basic tools and specific recommendations to solve them. The author proposed to carry out the calculation of the liquidation value only for fixed assets, having in its composition recyclable waste, which can become asset in future. It was suggested, in the order of accounting policies, to indicate and justify the methodology of calculation of the liquidation value of fixed assets. It is proposed to derive and calculate value and quantity of the materials’ return after the liquidation of fixed assets, and to determine them with the help of commission at the time of posting, considering the conditions of facilities’ future functioning without regard to the inflation index and expenses that can not be reliably determined. It was stressed that the legislation had approved the order of depreciation, which should include the reduction of restrictions on the use of accelerated depreciation, as well as permits to businesses to choose their own method of depreciation. It was proposed to develop a classifier with deep details of fixed assets, taking into account industry features, which allow controlling their quality and efficiency. The practical significance of the results is to develop recommendations and proposals to improve the procedure for fixed assets’ accounting, which are aimed at enriching the methodological practices and are of great importance for the enterprises’ management.

Potryvaieva N.V. The legal and regulatory features of fixed assets accounting and their problematic aspects.

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