?????????? ?? ?????? ???????????? ???????????? ???????? ???????? ???????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????? ?? ?????? ???????????? ???????????? ???????? ???????? ???????
The revalution as the way of estimating the obgective fixed assets value |
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| Creator |
???????, ?.?.
Gunenko, S.A. |
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| Subject |
??????
?????????? ??????????? ???????? ??????? ?????? ???????? ???????????? ?????????????? ????? estimation revaluation objective value fixed assets enterprise value accounting |
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| Description |
?????????? ???????? ??????? ????? ????? ?????????? ????????, ?? ???? ???? ?????????????? ?? ???????? ??????????????? ?????? ?? ? ?????????? ?????????, ?? ????????, ?? ???? ?????????? ??????? ?????? ???????? ?? ?????, ????? ?? ???????? ????????. ????????? ???????? ???????, ???? ? ? ???????? ?????????? ???????? ???????, ?? ????? ???????? ??????????? ?????????? ? ?????????? ???????????? ???????? ? ?????????????, ??? ? ????? ?? ???????? ?????????? ?????????? ??????? ?????????? ? ??????????????? ??????. ???????????, ?? ??? ?????????? ???????????? ???????? ???????? ???????? ???????? ????????? ??????????, ???? ???? ????????? ??????? ?????? ???, ?? ???? ??????? ????????? ????????????, ?? ? ???????????? ? ?????????????, ? ????? ???????? ??????? ?????????. ?????????? ???????? ?????????? ?? ????????????? ?? ?????????? ???????? ????????? ??????????. ???????????, ?? ??? ??? ?????????? ?????????? ????? ??? ??????? ?? ?????????, ??? ???????? ??????????? ??? ??? ????????? ??????? ??? ?????????? ?????????? ?? ????????????. The revaluation of the fixed assets is the process of bringing their value which is represented in the accountants and in the finance statements to the value of the analogical fixed assets which are sold in the market? That is at the market value. The research has identified the main drawback in the methods of the fixed assets revaluation. This drawback is connected with the lack of both value determination and estimation of an objective value in an accounting legislation which is one of the important indicators of estimating the revaluation index in an accounting. To determine the objective value it is necessary to involve the subject of estimative activities who can reestimate the fixed assets in the way it is advantageous for the enterprise manager. It is neither correct nor legal, and it will also break the principle of caution. The revaluation algorithm at the enterprises involving the subject of estimate activities has been developed. The principal methods of revaluation used at the Ukraine?s enterprises have been considered. It has been identified that under the revaluating there are some advantages and disadvantages, which must be paid attention to when making decisions concerning the revaluation at the enterprise. |
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| Date |
2016-04-13T09:20:06Z
2016-04-13T09:20:06Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2790
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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