Search academic texts

Information × Registration Number 0208U005223, 0107U011126 , R & D reports Title Development of the Methodological Recommendations on Accounting of Revaluation of Fixed Capital (Assets) of Communal Unitary Enterprises Which are Providing Housing and Communal Services popup.stage_title Head Lysenko Nadiya Mykhailivna, Registration Date 01-04-2008 Organization Municipal Development Institute, Ltd. popup.description2 Object of research - objects of fixed capital (assets) of housing and communal services enterprises, which belong to communal property of territorial community of city, town, village. The matter of research - the methodological issues of reflecting the results of revaluation of fixed capital (assets) of communal unitary enterprises in the record-keeping accounts and in the financial reporting. The objective of work - developing methodological recommendations on accounting of revaluation of fixed capital of communal unitary enterprises which are providing housing and communal services, according to the 7th Statute (standard) of record-keeping "Fixed assets" for providing rational and effective introduction of Decree of Cabinet of Ministers of Ukraine "On the revaluation of fixed capital (assets) of communal unitary enterprises of housing and communal economy". The research is based on the dialectical method of scientific cognition of the modern state of legislative basis of the methodology of accountingof revaluation of fixed capital (assets). The grounding of the results of the research is conducted with the use of methods: supervision, analysis and synthesis, induction and deduction, abstracting and specification, analogy and comparison, grouping of data, etc. A review and an analysis of legislative basis of the methodological and methodical issues of revaluating in Ukraine are conducted in the work. On the basis of the researches the Methodological recommendations on accounting of revaluation of fixed capital (assets) of communal unitary enterprises are developed in accordance with current normative documents (with numerical examples). The question of documentary registration of results of revaluation is considered, as well as elements of registration policy on revaluation of the fixed assets that must be exposed in the prescription of enterprise's manager on the registration policy. It is supposed that the research will help to ensure the correct reflection of results of revaluation of the fixed assetsin record-keeping and in the financial reporting.5635 Product Description popup.authors popup.nrat_date 2020-04-02 Close