REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

BUSINESS INFORM №12-2014

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

55

Section: Accounting and Auditing
UDC 657.372.3
Vasylisnyn S. I., Tredit V. Y.
Ways to Improve Depreciation Accounting of Basic Assets of Agricultural Enterprises (p. 383 - 388)
Organization, regulation and discussion aspects of depreciation accounting of basic assets of agricultural enterprises were analyzed and directions for its improvement were proposed. Dynamics of growth rate of depreciation of basic assets in the agriculture sector in 2009-2013 was explored. A comparison of national and international standards for accounting of basic assets and their depreciation was carried out, their classification according to the current tax code was disclosed. A critical analysis of scientific papers by domestic scientists as to depreciation accounting was conducted and attention was focused on its controversial aspects. Impossibility of full reproduction of basic assets under the current cost approach to the depreciation accounting was specified, arguments for the necessity of recording of the sinking fund assets were adduced. Existing approaches were analyzed and the own version of accumulation of the sinking fund assets on a separate sub-account, which can be filled from such sources as proceeds of sold products, performed works and services rendered to customers and employers, was proposed. Practical use of the proposed directions to improvement of accounting will provide new managerial decisions directed towards the reproduction of basic assets.
Keywords: basic assets, depreciation (amortization), sinking fund, synthetic and analytical accounting, reproduction, capital investments
Fig.: 1. Tabl.: 3. Bibl.: 11.

Vasylisnyn Stanislav I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Kharkiv National Agrarian University named after V. V. Dokuchaev (p/v «Dokuchaievske-2», Kharkіvskyi district, Kharkіv region, 62483, Ukraine)
Email: [email protected]
Tredit Viktoriya Ye. – Candidate of Sciences (Economics), Senior Lecturer, Department of Accounting and Auditing, Kharkiv National Agrarian University named after V. V. Dokuchaev (p/v «Dokuchaievske-2», Kharkіvskyi district, Kharkіv region, 62483, Ukraine)
Email: [email protected]

Reference to this article:
Vasylisnyn, Stanislav I., and Tredit, Viktoriya Ye. (2014) “Ways to Improve Depreciation Accounting of Basic Assets of Agricultural Enterprises.” Business Inform 12:383–388.

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»