Analysis of accounting problems obtained free of charge assets

Nataliia Viacheslavivna Valkova, Tetyana Volodymyrivna Yoltukhivska


Abstract


Modern conditions of transformation of the national accounting system and bring it in line with international accounting standards and financial reporting and require mutual consistency of approaches and definitions of system elements in the regulatory documents. The lack of systematic research obtained free accounting assets resulted choice of topic.

The article is to study the issues and systematization of assets as a result of free admission.

Operation of the system obtained free accounting asset depends on the entity providing the functioning accounting process and accounting classification of the object. The subject received free account assets can be a company, budgetary institution or nonprofit organization. On the subject of procedure depends taxation of receiving free assets and their capitalization. Objects Free classified revenues for the duration of their consumer properties, and are grouped according to the accounting for current and non-current assets, which also depends on the results of their income capitalization at the time. In the article the structure of the accounting system to obtain free of fixed assets based method of accounting elements reflected systemic relations, procedure and grounds for the formation of the original value of assets received free of charge and then display the results of accounting in the financial statements of the entity. Considered normative legislative support accounting, financial condition and consistency of tax legislation.


Keywords


obtained free of charge assets; initial value; fair value; deed of gift; capital investment

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References


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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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