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BUSINESS INFORM №10-2014

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

51

Section: Accounting and Auditing
UDC 657.421.1
Gurieva I. M.
Economic and Accounting Substance of the Non-Current Tangible Assets (p. 312 - 317)

The article is aimed at studying of the identification criteria of the non-current (long term) tangible assets of the budgetary institutions on the basis of analysis of the active legislation and the scientific views of the domestic and foreign scientists, in view of the historical aspects of formation of content of such accounting objects. The study revealed the formal definition and content of the accounting objects, characterized by the belonging to an enterprise (institution), the long-term use (over one year), the use for the enterprise activity and promising the economic and other benefits in the future, the possibility of the reliable evaluation and depreciation. The prospect of further research in this area is to define the specific classification signs of the non-current (long term) tangible assets for ensuring the organization of accounting in accordance with the requirements of the users, as well as the improvement of the arrangements for evaluation of such assets with a view to the efficient use of the material and technical base of the budgetary institutions and presentation of their real status, specially in value terms.
Keywords: non-current (long term) tangible assets, budgetary institutions, recognition criteria of the permanent assets
Fig.: 1. Bibl.: 11.

Gurieva Iryna M. – Postgraduate Student, Department of Accounting in the Industrial Sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: bob106@mail.ru

Article is written in Ukrainan
Downloads/views: 208

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Reference to this article:
Gurieva, Iryna M. (2014) “Economic and Accounting Substance of the Non-Current Tangible Assets.” Business Inform 10:312–317.


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