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- Title
THE CLASSIFICATION OF NON-CURRENT ASSETS FOR ACCOUNTING PURPOSES.
- Authors
Kafka, Sofia
- Abstract
The article presents a critical analysis of the research in accounting of fixed assets; the author identified the key issues on accounting for non-current assets, which were developed by Ukrainian scientists during 1999-2012's. It is established that the most attention should be paid to the problems of taxation of operations with non-current assets and their classification. In theses the questions of non-current assets classification are of a very narrow branch nature, so its improvement is relevant. The article is aimed at the development of science-based classification of non-current assets for accounting purposes, because their composition is sufficiently diverse. According to the results of the research the non-current asserts classification for accounting purposes has been summarized and developed. The accomplished analysis of existing approaches to the classification of non-current assets gave the opportunity to specify its main types as well as to substantiate the classification signs of non-current assets by the main objects of non-current assets.
- Subjects
ECONOMIC life of fixed assets; ASSETS (Accounting); CAPITAL; ACCOUNTING; ACCOUNTS receivable
- Publication
Economic Annals-XXI / Ekonomìčnij Časopis-XXI, 2014, Issue 1/2, p68
- ISSN
1728-6220
- Publication type
Article