PL EN


2013 | 2 (60) | 79-87
Article title

Metodologicheskie problemyi uchyota obestseneniya osnovnyih sredstv

Authors
Title variants
EN
Methodological Problems of Accounting for Impairment of Fixed Assets
Languages of publication
RU
Abstracts
EN
In response to the financial crisis, unstable political and economic situation, the actual cost price of fixed assets does not necessarily reflect their real value. Financial accounting procedure, which takes place on the date of reporting and is designed to reflect the impairment of fixed assets at the balance sheet date, is reduced (recovery) utility. The main problems associated with its application in Ukraine are: calculation of recoverable amount; choice of discount rate; distribution of the amount of impairment loss between the assets group, generating cash flow. The testing procedure for the depreciation of assets is complex, requires more work and special knowledge. Many of the indicators are based on subjective evaluations and professional judgment, which can lead to errors and abuse reporting. Overcoming these problems must be based on an integrated problem solving organizational, methodological and methodical nature.
Contributors
author
  • Department of accounting and audit, Sevastopol State Technical University, Sevastopol’, Ukraine
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-05c16c90-d51d-4580-99e9-d7c4cd332f47
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.