Prospect evaluation of non-current assets from the perspective of expected income




income, charges, non-current material assets, evaluation, true value


The statutory law at present settles the problem of convergence of book-keeping and tax account, its unification, with the aim to establish a common approach to the recognition and estimation of charges and profits in the calculation of the accounting and tax earnings. However, a tax law must be perfected in a greater degree, especially with the use of the Tax Code of Ukraine there have arisen lots of contradictions in assigning costs to operations related to noncurrent assets.

In this article the basic critical points of estimation of noncurrent assets of the agricultural character are considered from the position of the expected profits and recommendations are worked out in relation to their realization on the enterprises of agrarian business.

It is offered the remaining cost of the fixed assets during their realization and liquidation, and also at their overvalue to take on reduction of additional capital that will allow to the users of financial information to estimate the real financial state of the enterprise and to carry out prognoses for the future.

Author Biography

Alla Hnatiuk, Rivne Institute "Open International University of Human Development "Ukraine"

PhD in Economics, Head of Department


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Податковий кодекс України (Зі змінами, внесеними згідно із Законом № 2856-VI (2856-17) від 23.12.2010) [Електронний ресурс]. - Режим доступу : cgi?page= 13&nreg =2755-17.

Ткач В. И. Международная система учета и отчетности / В. И. Ткач, М. В. Ткач. - М. : Финансы и статистика, 1991. - 160 с.


Lovinska L. (2007), Assessment in modern accounting system enterprise in Ukraine, Thesis for the degree of doctor of economic sciences after specialty 08.00.09, Kyiv, 383 p. (ukr).

Tax Code of Ukraine of 23.12.2010, available at: cgi?page= 13&nreg =2755-17. (ukr).

Tkach V. I., Tkach M. V. (1991), International auditing system and statements, Finansy i statistika, Moscow, 160 p. (rus).



How to Cite

Hnatiuk, A. (2014). Prospect evaluation of non-current assets from the perspective of expected income. Skhid, (6(126), 61–64.