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Information × Registration Number 0220U000376, 0119U001305 , R & D reports Title "Improvement of the accounting and analysis mechanism of non-current assets held for sale". popup.stage_title Head Shygun Mariya Mykhailivna, Registration Date 03-02-2020 Organization Kiev national economic university by Vadima Getmana popup.description2 Theoretical, organizational, methodical and practical principles of accounting and analysis of operations with non-current assets held for sale is considered and solved in the research work, there are: the essence of non-current assets held for sale as an object of accounting and analysis are identified; the cases of recognition of non-current assets held for sale are described and an algorithm for the process of recognition of non-current assets as held for sale is developed; regulatory and legal framework for accounting of such assets is considered; the order оf recognition and peculiarities of valuation of such assets are presented; the elements of accounting policy for non-current assets held for sale are researched and the ways of its improvement are suggested; the order of documenting the transactions with such assets and the order of presentation an information about them in the financial statements are proposed; organizational and methodical principles of analysis of non-current assets held for sale are defined to effectively manage the activity of enterprises. Product Description popup.authors Мичак Наталія Олександрівна Шигун Марія Михайлівна popup.nrat_date 2020-04-02 Close