МЕТОДОЛОГІЯ ОРГАНІЗАЦІЇ ОБЛІКУ ВІДТВОРЕННЯ ОСНОВНИХ ЗАСОБІВ НА ПІДПРИЄМСТВІ

Abstract

The article discusses the methodology of movement accounting, documentation and control of the condition of fixed assets at the enterprise. Effective use of fixed assets depends on properly organized accounting at the enterprise, which provides reliable information for external and internal use. The structure and composition of fixed assets and the dynamics of their reproduction are formed depending on the enterprise's activity and development strategy. The Ministry of Finance of Ukraine ensures the development and implementation of uniform methodological principles of accounting and financial reporting at enterprises and the implementation of regulatory legal acts by enterprises. However, the enterprise independently decides and reflects in the accounting policy of the enterprise the peculiarities of movement accounting, documentation and control of the state of fixed assets. The absence of legally regulated forms of primary documentation for the accounting of fixed assets allows the company to switch to independently developed forms that contain all the mandatory details of primary documents. The transition to IFRS made it possible to bring domestic regulations into compliance with EU legislation, which will contribute to the simplification of doing business, transparency of financial reporting and a favorable investment climate in Ukraine. Information about the structure and amount of fixed assets is essential in assessing the solvency of the enterprise and its investment attractiveness. The enterprise independently determines the expediency of applying international standards, except when enterprises are of public interest, public joint-stock companies, economic entities that carry out activities in the extractive industries, and enterprises that conduct economic activities by type. The list of which is determined by the Cabinet of Ministers of Ukraine. These enterprises prepare financial statements and consolidate financial statements according to international standards. Many small and medium-sized enterprises voluntarily switch to IFRS because they have foreign investors, creditors, foreign consumers and partners, and international subsidiaries. However, as taxpayers, all enterprises must also comply with the requirements of the Tax Code, which has specific restrictions on the calculation and accounting of depreciation of fixed assets at enterprises. However, the issue of maximum convergence of accounting and tax legislation on accounting and depreciation of fixed assets at the enterprise remains open. Differences in the accounting and tax definitions of the concept of "fixed assets" require the enterprise to develop methodological measures to simplify their accounting and unify the requirements of accounting and tax legislation.