NEW DIRECTIONS OF PROPERTY ACCOUNTING
UDC 657.922
VERENICH O.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE
SHAPOVALOVA A.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE
NEW DIRECTIONS OF PROPERTY ACCOUNTING
Methodological basis of forming in accounting the information about operational and investment real estate according to national standard of accounting 32 "Investment Property" are researched in the article. To ensure coordination of separate regulations of national accounting standards it is offered in amend the standards 7 "Fixed assets" and 9 "Inventories". There have been offered the methodological approaches to the current accounting of operations with real estate objects. The main regulations of accounting policy of an enterprise in investment property are defined.
NEW DIRECTIONS OF PROPERTY ACCOUNTING
VERENICH O.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE
SHAPOVALOVA A.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE
NEW DIRECTIONS OF PROPERTY ACCOUNTING
Methodological basis of forming in accounting the information about operational and investment real estate according to national standard of accounting 32 "Investment Property" are researched in the article. To ensure coordination of separate regulations of national accounting standards it is offered in amend the standards 7 "Fixed assets" and 9 "Inventories". There have been offered the methodological approaches to the current accounting of operations with real estate objects. The main regulations of accounting policy of an enterprise in investment property are defined.
NEW DIRECTIONS OF PROPERTY ACCOUNTING