Reference mechanism accounting accounts for аcceptance and transfer of concept objects

Abstract

The article substantiates that the formation of the work plan of accounts is especially important from the standpoint of taking into account all properties of the object, which is the interest of internal and external users. In the course of the study, the directions of transformation of the current plan of accounting of assets, capital, liabilities and business operations of enterprises and organizations and instructions on its application were determined, in particular, there was a need for the introduction of additional syntheticaccounts. It has been established that changes should concern most accounting objects, namely: non-current assets, current assets, liabilities, expenses, income and financial results. Two variants of reflection in the accounts of acceptance-transfer of the concession object were reflected in the accounts, in particular, the directions of the transformation of the plan of accounting of accounts in the part of non-current assets were substantiated. The research substantiates the need to foresee in the instruction on the application of the plan of accounting for accounting sources of non-current assets, such as trust management, operational management, concession, and others. These proposals will enable the formation of an information system that will allow assessing the potential of the concessionaire's enterprise in the partial implementation of public services.