ОСОБЛИВОСТІ ОБЛІКУІНФРАСТРУКТУРНИХ АКТИВІВ УДЕРЖАВНИХ УСТАНОВАХ

Abstract

Objects of non-financial assets are an important element in the implementation of effective financial and economic activity. On the basis of their use and application, the necessary social effect is achieved for the sake of which public sector institutions function as business entities. But in the structure of non-financial assets, it is advisable to single out the infrastructure assets, which are extremely important for ensuring the social effect. The main users of infrastructure assets are citizens, that is why the issue of an effective accounting system of infrastructure assets requires detailed research and generalization. In addition, issues related to accounting, evaluation, recognition and disposal of infrastructure assets are extremely important in the period of conflict and military aggression of the Russian Federation on the territory of Ukraine. The purpose of this article is to study the essence of non-financial assets, namely infrastructure assets, the peculiarities of accounting and their recognition as a separate object. In addition, to systematize a comprehensive approach to the formation of information about relevant assets in accounting, which involves setting aside a separate sub-account for accounting for infrastructure assets, as well as to systematize the features of accounting for infrastructure assets depending on the method of receipt, which will ensure the formation of an up-to-date and effective accounting system for assets infrastructure. It is proposed to make changes to NP(S)BODS 121 "Fixed Assets" for the purpose of identification and their reliable assessment and to add information about infrastructure assets as one of the components of fixed assets in a separate section, and when determining the classification of fixed assets by groups, it is advisable to add a group of assets "Assets infrastructure". As a result of the study, the need to make changes to the Chart of Accounts in order to identify and separate infrastructure assets among the objects of fixed assets is substantiated.