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BUSINESS INFORM №3-2018

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42

Section: Accounting and Auditing
UDC 657
Storozhuk T. M., Burdeha K. O.
The Professional Judgement of Accountant in Determining the Composition of Non-Negotiable Tangible Assets in the Light of Harmonization with the IFRS (p. 271 - 275)

The need to expand the autonomy of enterprises based on the use of professional judgment by accounting workers in the formation of composition and determination of the objects of non-negotiable tangible assets has been substantiated. The general attributes of identification of the objects of non-negotiable tangible assets have been defined. With the purpose of adaptation of the national practice with the international standards, the authors prove the necessity of independent definition, in terms of the accounting policy of enterprise on the basis of professional judgement, approaches on reflection in accounting of spare parts and groups of the other non-negotiable tangible assets as stocks or as basic means; objects of the social and cultural sphere – as fixed assets or other non-negotiable assets; the right to transfer library funds to tangible or intangible assets. The main factors of object determination and composition of non-negotiable tangible assets have been determined on the basis of professional judgment.
Keywords: non-negotiable tangible assets, accounting policy, professional judgement, national regulations, international standards.
Bibl.: 13.

Storozhuk Tetiana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, National University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]
Burdeha Kateryna O. – Master, Educational and Scientific Institute for Accounting, Analysis and Audit of the National University of SFS of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Storozhuk, Tetiana M., and Burdeha, Kateryna O. (2018) “The Professional Judgement of Accountant in Determining the Composition of Non-Negotiable Tangible Assets in the Light of Harmonization with the IFRS.” Business Inform 3:271–275.


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