Узагальнення наукових підходів до сутності поняття «основні засоби» як об’єкта бухгалтерського обліку

Abstract

The article emphasizes that the activity of each enterprise presupposes the availability of means of production and appropriate material conditions, which are one of the most important elements of productive forces, as well as the main element of the material and technical base. It is noted that the key elements of management of fixed assets are organization, timely receipt and analysis of accounting and analytical information. The carried out analysis of scientific literature, normative legal acts along with generalization of scientific approaches to the essence of the concept of «fixed assets» made it possible to allocate the main features of fixed assets, namely: fixed assets are tangible (physical) assets that the enterprise uses to carry out its main activities and achieve its goals, they can be of different types; all sources indicate that fixed assets must be used for a long time (namely, more than one year or one operating cycle). In accounting, fixed assets are accounted for as assets and depreciate over their useful lives. It is found that the criteria for determining fixed assets exist in order to determine which assets can be included in this category in the accounting of an enterprise. The criteria for determining fixed assets are provided, namely: materiality – the asset must have a physical form and exist in the real world; means of labor – a fixed asset is an object that is used in the production process or for the provision of services; long-term use is expected – the fixed asset is planned to be used for more than one year. It is emphasized that such an approach to the criteria for determining fixed assets allows for correct accounting, evaluation of fixed assets of enterprise and reflection in the financial statements in accordance with the relevant accounting standards and norms.