Prospect evaluation of non-current assets from the perspective of expected income
DOI:
https://doi.org/10.21847/1728-9343.2013.6(126).19104Keywords:
income, charges, non-current material assets, evaluation, true valueAbstract
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.
References
Ловінська Л. Г. Оцінка в сучасній системі бухгалтерського обліку підприємств в Україні : дис. … доктора екон. наук : 08.00.09 / Л. Г. Ловінська. - К., 2007. - 383 с.
Податковий кодекс України (Зі змінами, внесеними згідно із Законом № 2856-VI (2856-17) від 23.12.2010) [Електронний ресурс]. - Режим доступу : http://zakon1.rada.gov.ua/cgi-bin/laws/main. 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.
REFERENCES
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: http://zakon1.rada.gov.ua/cgi-bin/laws/main. 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).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2014 Alla Hnatiuk
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
1. Authors bear responsibility for the accuracy of facts, quotations, numbers and names used.
2. Manuscripts are not sent back.
3. The publisher does not always agree with the authors' opinion.
4. The authors reserve the right to authorship of the work and pass the first publication right of this work to the journal under the terms of a Creative Commons Attribution Non-Commercial License, which allows others to freely distribute the published research with the obligatory reference to the authors of the original work and the first publication of the work in this journal.
5. The authors have the right to conclude separate supplement agreements that relate to non-exclusive work distribution in the form in which it has been published by the journal (for example, to upload the work to the online storage of the journal or publish it as part of a monograph), provided that the reference to the first publication of the work in this journal is included.
