BUSINESS INFORM №4-2016

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29

Section: Accounting and Auditing
UDC 657.2:339.564
Izmailov Y. O.
Accounting of Imports of Fixed Assets for the Investment-Innovative Development of Enterprises (p. 189 - 196)
The article is aimed at finding directions for increasing reliability, transparency and a systematic display in accounting the imported fixed assets for the investment-innovative development of enterprises with consideration of international practice as well as national features. The external macroeconomic indicators for imports that impact the investment-innovative development of economy of Ukraine have been analyzed. Substance of the category of «fixed assets» has been disclosed with a view to their reflection in the accounting. The article provides a technique of accounting and evaluation of imported fixed assets according to both national and international financial reporting standards, depending on the method of income, which will participate in the investment-innovative development of enterprise. Order of reflection in the accounting operations for imports of fixed assets with investment-innovation assignment by national importer have been systematized and presented, together with the alternatives for reflecting the exchange differences.
Keywords: investment-innovation development, accounting of import operations, fixed assets, foreign currency, exchange differences
Fig.: 5. Tabl.: 2. Bibl.: 21.

Izmailov Yaroslav O. – Doctor of Sciences (Economics), Professor, Professor, Department of Fiscal Administration, State Tax University (31 Universytetska Str., Irpin, Kyiv region, 08205, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Izmailov, Yaroslav O. (2016) “Accounting of Imports of Fixed Assets for the Investment-Innovative Development of Enterprises.” Business Inform 4:189–196.

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