Удосконалення організації обліку основних засобів в період карантину

Abstract

This article examines the improvement of the organization of accounting of fixed assets during quarantine. The essence of the definition of «fixed assets» by domestic economists for the last five years is summarized and the actual definition of this object of accounting is proposed. The most important tasks related to the organization of fixed assets accounting have been identified, in particular, in the context of the COVID-19 pandemic. The comparative characteristics of the domestic and international legal framework for the organization of accounting for fixed assets at the enterprise are considered. The general process of documentary circulation of fixed assets is reflected, therefore their schedule of document circulation is offered. An act on the temporary decommissioning of fixed assets during quarantine conditions has been developed. The procedure for organizing the conservation of fixed assets at the enterprise, as well as the Order on the conservation of fixed assets during the pandemic COVID-19. Accounting of fixed assets transferred for conservation in quarantine conditions is considered. An in-house document has been developed for the current control over the use of fixed assets at the enterprise.