БУХГАЛТЕРСЬКИЙ ОБЛІК ОСНОВНИХ ЗАСОБІВ В КОНТЕКСТІ ЗАДОВОЛЕННЯ ПОТРЕБ КОРИСТУВАЧІВ ІНФОРМАЦІЇ

Abstract

The main information characteristics of the data on the company’s fixed assets, which are formed in the accounting and financial reporting system, are revealed. Each group of interested persons can use information about the fixed assets of enterprises, taking into account the aspects of its use during the formalization, selection, implementation and evaluation of the results of the implementation of economic decisions. It was determined, that information about the company’s fixed assets and financial and economic operations with them refers to such stages of their existence as: creation or acquisition, commissioning, use in activities of all kinds for the purpose of obtaining profit, also disposal from the company. The corresponding stages are reflected in the accounting system based on the application of methodical approaches to the recognition of fixed assets, their evaluation, accounting classification and disclosure. Recognition of objects of fixed assets for accounting purposes means that there are grounds for a professional accountant to reasonably consider their existence to be real in the context of the presence of a material form, a set of certain technical and functional characteristics, geographical or operational localization, as well as the existence of rights in the enterprise ownership of such objects. Fixed assets can be evaluated as a result of the transfer of part of the capitalized costs to the costs of the period, or static, as of the reporting date of the recalculation of the estimated value of the value, which has signs of fair, market or other. The role of the accounting classification of objects of fixed assets is to group information about their accounting characteristics in a format that allows users to define a certain set of parameters by which both individual objects and their groups differ. The methodical basis of disclosure of information about fixed assets is also a set of procedures based on the requirements of the applied conceptual framework and the use of the judgments of a professional accountant. The specified aspects are designed to ensure the implementation of the information needs of interested parties who use accounting and financial reporting data in order to achieve their own economic, social and other types of interests.