Дискусійні питання обліку та фінансової звітності необоротних активів утримуваних для продажу
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| Format: | Recurso digital |
| Language: | Ukrainian |
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Zenodo
2019
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| _version_ | 1866901562694041600 |
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| author | Степаненко, О.І. |
| author_facet | Степаненко, О.І. |
| contents | <p>A significant place in the quantitative and qualitative characteristics of the production potential of an economic entity is occupied by the size and dynamics of non-current assets, namely fixed assets. Their importance in the production process is determined by the place they occupy in the development of productive forces and production relations. With the development of technical progress, the dependence of social production on the state and level of use of fixed assets is increasing. They increasingly subjugate not only the labor process itself, but also the entire production process, its current technology and organization. Currently, for accountants of most Ukrainian enterprises, issues related to the peculiarities of accounting reflection of operations for the transfer of non-current assets to those held for sale, as well as their further sale, are relevant.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15106382 |
| institution | Zenodo |
| language | ukr |
| publishDate | 2019 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Дискусійні питання обліку та фінансової звітності необоротних активів утримуваних для продажу Степаненко, О.І. non-current assets held for sale fixed assets sales revenue cost of sales accounting information accounting <p>A significant place in the quantitative and qualitative characteristics of the production potential of an economic entity is occupied by the size and dynamics of non-current assets, namely fixed assets. Their importance in the production process is determined by the place they occupy in the development of productive forces and production relations. With the development of technical progress, the dependence of social production on the state and level of use of fixed assets is increasing. They increasingly subjugate not only the labor process itself, but also the entire production process, its current technology and organization. Currently, for accountants of most Ukrainian enterprises, issues related to the peculiarities of accounting reflection of operations for the transfer of non-current assets to those held for sale, as well as their further sale, are relevant.</p> |
| title | Дискусійні питання обліку та фінансової звітності необоротних активів утримуваних для продажу |
| topic | non-current assets held for sale fixed assets sales revenue cost of sales accounting information accounting |
| url | https://doi.org/10.5281/zenodo.15106382 |