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1
Aversano, Natalia, Johan Christiaens, Paolo Tartaglia Polcini e Giuseppe Sannino. "Accounting for heritage assets". International Journal of Public Sector Management 33, n. 2/3 (18 luglio 2019): 307–22. http://dx.doi.org/10.1108/ijpsm-12-2018-0275.
Testo completoAbstract (sommario):
Purpose Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA. Design/methodology/approach From a methodological point of view, a content analysis was performed. First, the responses were classified according to level of agreement with the 13 items included in the CP on HA; second, the arguments adduced by respondents in supporting or contradicting the proposed approaches and definitions have been investigated. Findings The majority of responses came from countries with relevant differences in culture, administrative traditions and accounting systems. Governmental organizations strongly agreed with the recognition of heritage items as “assets” in financial reporting, while conflicting positions on measuring bases were identified. Originality/value This study is one of the few studies based on the content of the comment letters received in response to the CP on HA. The present study can also give an idea of the content of the future IPSAS on HA. Moreover, it is the first study attempting to enrich the debate on governmental organizations’ participation to the IPSAS standard-setting process.
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Repetto, Robert. "Accounting for Environmental Assets". Scientific American 266, n. 6 (giugno 1992): 94–100. http://dx.doi.org/10.1038/scientificamerican0692-94.
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Wilson, Richard M. S. "Accounting for Marketing Assets". European Journal of Marketing 20, n. 1 (gennaio 1986): 51–74. http://dx.doi.org/10.1108/eum0000000004628.
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Shlyapnikovа, E. A., I. P. Seleznevа, I. A. Seleznevа e V. I. Khoruzhy. "Intangible assets: accounting policies". Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), n. 3 (21 marzo 2023): 147–59. http://dx.doi.org/10.33920/sel-11-2303-02.
Testo completoAbstract (sommario):
The article reveals the features of the formation of an accounting policy in terms of organizing accounting, recognition, control over the presence and movement, assessment, revaluation and depreciation of the value of intangible assets in accordance with FSBU 14/2022 «Intangible assets». The technical and methodological aspects of accounting of intangible assets are considered.
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Nashkerska, Halyna. "Accounting for uncertainty assets". Scientific Bulletin of Odessa National Economic University 9-10, n. 298-299 (2022): 43–49. http://dx.doi.org/10.32680/2409-9260-2022-9-10-298-299-43-49.
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Волкова, М. В. "Accounting and tax accounting of intangible assets". Экономика и предпринимательство, n. 4(141) (11 luglio 2022): 1044–47. http://dx.doi.org/10.34925/eip.2022.141.4.190.
Testo completoAbstract (sommario):
В последние годы изменению подверглись многие ПБУ, в том числе и ПБУ о нематериальных активах. Взамен был разработан новый ФСБУ 14/2021, который уже можно применять досрочно. Но для правильного применения данного стандарта его необходимо изучить и узнать, какие новшества были введены. Как это повлияет на бухгалтерский и налоговый учет НМА. In recent years, many PBUS have undergone changes, including the PBU on intangible assets. Instead, a new FSB 14/2021 was developed, which can already be applied ahead of schedule. But for the correct application of this standard, it is necessary to study it and find out what innovations have been introduced. How this will affect the accounting and tax accounting of IA.
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Sapozhnikova, Natalia G., Natalia S. Ponomarenko e Maria V. Tkacheva. "Innovations in fixed asset accounting". Proceedings of Voronezh State University. Series: Economics and Management, n. 4 (29 dicembre 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.
Testo completoAbstract (sommario):
Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economic activities related to the flow of fixed assets. Methodology. The problems related to fixed asset accounting have been studied by many economists from Russia and abroad. A significant number of theoretical works that provoke discussions indicate the need for new approaches to the development of accounting policies and methods of fixed asset accounting in particular. Since corporations use the provisions of the Federal Accounting Standard No. 6/2020 “Fixed Assets”, FSBU 26/2026 “Capital Investments”, and international accounting standards and develop independently their own accounting methods, the accounting policy should be developed with the participation of specialists and people responsible for the presentation and disclosure of information. Results and discussion. Recognition of a fixed asset item in accounting requires the expertise of specialists who can confirm that this item can be used in the ordinary activities of the company for a period exceeding 12 months and that it can deliver economic benefits. Groups of specialists and documents developed by a corporation to outline the conditions for the recognition of fixed asset items are established by bylaws. When recognising a fixed asset item, it is particularly important to determine inventory items and to group them. This is performed by the units of the organisation that ensure the ability of this item to bring economic benefits. If the items meet the conditions for the recognition of fixed asset items, the accountant determines the historical cost of the item. The application of the revalued cost of fixed asset items in accounting, based on the International Financial Reporting Standards (IFRS) 13 “Fair Value Measurement” and (IAS) 36 “Impairment of Assets”, ensures the reliability of financial statements. In case of assets that meet the recognition requirements, but whose value is below the limit established by a corporation, the control of the asset's availability and flow is also regulated by a bylaw. Conclusions. The results of the study can be used by corporations to develop accounting policies related to the systematisation and disclosure of information on fixed assets.
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Alekseeva, G. I. "Fixed assets accounting under the Russian accounting standardization". International Accounting 22, n. 6 (17 giugno 2019): 618–35. http://dx.doi.org/10.24891/ia.22.6.618.
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Catan, Petru, e Angela Deliu. "Economics and accounting intangible assets". Vector European, n. 1 (aprile 2024): 140–58. http://dx.doi.org/10.52507/2345-1106.2024-1.27.
Testo completoAbstract (sommario):
This article will outline the essence of intangible assets owned by economic agents in economic and accounting aspects. The concept and classification of intangible assets are presented. The main accounts that represent these assets in accounting are presented. The indicators used to evaluate and account for intangible assets are also disclosed, and a methodology for their calculation and accounting is provided. And accordingly, a theory is given for recording business transactions related directly to intangible assets.
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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards". Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (7 gennaio 2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.
Testo completoAbstract (sommario):
The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.
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Alborov, R. A., L. I. Khoruzhy L.I., S. M. Kontsevaya e V. I. Khoruzhy. "Accounting for rental fixed assets". Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), n. 2 (9 febbraio 2022): 100–116. http://dx.doi.org/10.33920/sel-11-2202-01.
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The article systematizes the basic requirements for the formation in accounting of information about fixed assets when they are received or provided for a fee for temporary use, as well as the conditions and criteria for recognizing accounting objects as lease accounting objects. Specific examples show how to determine the present value of lease payments, the net worth of an investment in a lease, and the amount of interest accrued. Organizational and methodological recommendations are proposed for rationalizing the accounting of operations of operating and non-operating (financial) lease of fixed assets, respectively, from the lessee and the lessor.
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Kobenova, A. R., S. А. Faizullina e M. A. Kanabekova. "Features of biological assets accounting". Bulletin of "Turan" University, n. 1 (28 marzo 2022): 148–54. http://dx.doi.org/10.46914/1562-2959-2022-1-1-148-154.
Testo completoAbstract (sommario):
The scientific article discusses the peculiarities of accounting of the livestock industry at the present time, including biological assets. The Republic of Kazakhstan has a high potential in the field of agriculture, as it has appropriate natural and climatic conditions and rich pasture lands that contribute to the successful development of animal husbandry. Therefore, the peculiarities of accounting for agricultural production are that constant changes occur in the process of growing in the herd. The dynamics of livestock growth is indicated in special documents that can be defined as primary. Their peculiarity lies in the fact that they are created in a certain form aimed at demonstrating the movement of factors and means of production in the form of animals.Currently, the development of the livestock industry is one of the main tasks of agriculture. Animal husbandry provides the population of the country with high-value food products, such as meat, milk, eggs, industry uses wool, hides, furs, sheepskins, down, animal blood is in demand in pharmaceutical production, products for processing glue, plastics, albumin are used for technical purposes. This leads to the conclusion that a high level of agricultural production ensures the economic and food security of the country.Endoctrine glands produce active drugs containing hormones. Horns are used for various products, bones for making bone food, animals serve as tools and objects of labour. The growth of livestock production, cost reduction, increase in the level of profitability are determined by the improvement of technology and organization of production, improvement of the breed and age composition of the herd, maintaining livestock and efficient use of all the means. As a result, high level of husbandary production provide economic and production safety of the country.
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Williams, Sarah J. "ASSETS IN ACCOUNTING: REALITY LOST". Accounting Historians Journal 30, n. 2 (1 dicembre 2003): 133–74. http://dx.doi.org/10.2308/0148-4184.30.2.133.
Testo completoAbstract (sommario):
While the contemporary view of assets in accounting is of ‘future economic benefits’, the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as ‘property rights’ while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of ‘property’ or ‘effects’, commonly understood to be things or rights which were exchangeable for cash. The aim of this paper is to trace changes in the definitional concept of assets in an attempt to discover why professional accounting bodies in the major English speaking countries have adopted the problematic abstract ‘future benefit’ notion, which is so far removed from the simple concept of assets as exchangeable things or rights. It is suggested that in the future financial reporting requirements for business entities include a statement of ‘separably exchangeable property’ and legal obligations at the reporting date.
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Niu, Flora. "Accounting for transferring financial assets". Review of Accounting and Finance 6, n. 2 (22 maggio 2007): 195–213. http://dx.doi.org/10.1108/14757700710750856.
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Ибрагимова, А. Х., e М. А. Абдуллаев. "BUDGET ACCOUNTING OF FIXED ASSETS". Journal of Monetary Economics and Management, n. 2 (19 aprile 2024): 58–63. http://dx.doi.org/10.26118/2782-4586.2024.68.38.008.
Testo completoAbstract (sommario):
Статья рассматривает вопросы перехода в бюджетном учете на новые правила учета основных средств, которые имеют свою специфику. Много усилий сейчас направлено на сближение с международными стандар- тами по учету основных средств, чтобы финансовая отчетность в отношении данных активов, стала прозрачной и правдивой для стейкхолдеров. Гармо- низация отчетности бюджетных учреждений необходима для единообразия и сопоставимости финансовой отчетности на основе достоверной информа- ции, в том числе по основным средствам оцененных по справедливой стои- мости. Сейчас определение справедливой стоимости уже достаточно известно, хотя до недавнего времени не применяли его - это стоимостной критерий, на основе рыночных данных. Рыночную информацию берут относительно акти- вов исходя из рыночных сделок либо других данных. Здесь важно, классифи- цировать информацию как обычную сделку между рыночными участниками с целью продажи актива или передачи обязательства на дату оценки в теку- щих рыночных условиях.
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Svoboda, P. "Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards". Agricultural Economics (Zemědělská ekonomika) 54, NO. 7 (31 luglio 2008): 314–21. http://dx.doi.org/10.17221/2708-agricecon.
Testo completoAbstract (sommario):
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of the selected Czech firms with a varied structure of intangible fixed assets was also performed. The analysis proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in this area, which limit the comparability of financial statements of accounting units. This paper is not concerned in detail with the preference limits and permits for greenhouse gases and intangible assets in acquisition.
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YEREMIAN, Olena, e Tatiana YERMOLENKO. "FINANCIAL ASSETS OF THE ENTERPRISE AS AN OBJECT OF ACCOUNTING". Herald of Khmelnytskyi National University. Economic sciences 314, n. 1 (30 marzo 2023): 126–32. http://dx.doi.org/10.31891/2307-5740-2023-314-1-18.
Testo completoAbstract (sommario):
In order to reveal the economic essence of financial assets, the article systematizes current approaches to their classification as the basis of information support at various levels of enterprise management. It was concluded that there are many different definitions of the concept of “financial assets”, they can be used, especially in the scientific environment, as: “financial instruments”, “monetary assets”, “financial resources”, this ambiguity leads to problems in understanding the essence of this term and causes problems in the accounting of these objects. Therefore, the article specifies the economic essence of financial assets for the needs of accounting. Based on the study of the legislative and regulatory framework, which regulates the accounting methodology of financial assets in domestic and international practice, their components for the needs of accounting are determined. In order to determine the relationship between financial assets and accounting objects, the article highlights certain features characterizing financial assets. Taking into account the above characteristics, the financial assets of enterprises can be defined as funds involved in the financial and economic turnover of the enterprise from various sources for the purpose of obtaining economic benefits and intended to ensure current and investment activities. That is, for accounting purposes, financial assets are a group of economic assets of an enterprise in the form of cash and other financial instruments: financial investments, receivables, cash of the enterprise and their equivalents. Summarizing the conducted research, the relationship between financial assets and accounting objects based on the Chart of Accounts is given. It is noted that financial assets are clearly indicated in the Chart of Accounts, both in the part of non-current assets (class 1) and in the composition of funds, settlements and other assets (class 3). That is, they are directly reflected in the accounting accounts, and therefore in the balance sheet of the enterprise. The practical use of the given composition of financial assets, based on the essence of this concept, corresponds to the current regulatory framework, takes into account their features and will contribute to the arrangement of financial assets in the accounting accounts and reflected in the balance sheet.
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Odakhovskaya, Dalyan, e Galina Pechennikova. "Accounting and Tax Accounting of Fixed Assets, Intangible Assets and Depreciation for Development and Improvement of Approaches to Assessment of the Company's Assets". Bulletin of Baikal State University 29, n. 1 (4 aprile 2019): 113–22. http://dx.doi.org/10.17150/2500-2759.2019.29(1)113-122.
Testo completoAbstract (sommario):
The article describes the method of accounting of fixed and intangible assets, as well as depreciation charges, in comparison of its different types, in particular accounting and tax accounting when receiving and forming the initial value of non-current assets, in their evaluation, flow and depreciation. The implementation of the described methods will give specialists an opportunity to streamline accounting and to eliminate the unnecessary and artificial discrepancy between accounting and tax accounting. All the data will be transparent and the cost and tax systems will function in compliance with common principles of accounting. Thus, the rules for accounting and tax accounting policies will become uniform. At the same time there will be no need to generate a far-fetched «taxable» profit, detached from the real economic base — accounting profit. It will be possible to tax real accounting profit generated on the accounts. The proposed methods of fixed and intangible assets accounting will reduce the cost of collecting information, it will also give an opportunity to evaluate the real state of non-current assets. The article provides recommendations on the approximation and improvement of accounting and tax accounting of fixed assets, intangible assets and depreciation.
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Thuong, Tran Thi, Nguyen Thi Thuy e Hoang Thi Mai Anh. "Intangible Assets Accounting in Vietnam: Perspectives of a Professional Accounting Group". Vietnam Journal of Agricultural Sciences 4, n. 3 (29 ottobre 2021): 1185–97. http://dx.doi.org/10.31817/vjas.2021.4.3.09.
Testo completoAbstract (sommario):
This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others. Based on the results of this survey, the characteristics of the professional accounting group, including occupation, educational level, and work experience, etc., were collected. The accounting regulations for intangible assets in Vietnam in accordance with the guidelines of Vietnamese Accounting Standard (VAS) No. 04 (Intangible assets and other circulars) were then analyzed. Especially, these interviewees indicated three main obstacles of intangible assets accounting through this survey. First, the skills and knowledge of accounting staff are the most current weaknesses of intangible assets accounting. Following that, the slow integration of Vietnamese accounting regulations with the international accounting system for intangible assets is a difficult point. Lastly, the limited knowledge of managers and internal governance are weak points. Hence, to improve intangible assets accounting in Vietnam, the Ministry of Finance (MOF) should organize additional training courses or workshops to train accountants and managers based on the contents of International Accounting Standard (IAS) No. 38 for intangible assets and IAS 36 for the impairment of assets. In addition, small specialized discussions among accountants, lecturers, auditors, and others in one city should be encouraged to open accounting seminars/workshops. These gatherings would be a good way to share their accounting experience with each other and improve their knowledge of accounting.
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KOVAL, Olena. "BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS". "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", n. 1 (41) (gennaio 2019): 112–21. http://dx.doi.org/10.37128/2411-4413-2019-1-9.
Testo completoAbstract (sommario):
The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of improving the quality of the P (S) "Biological Assets" and IAS 41 "Agriculture" have been identified, which lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The analysis of accounting standards has shown that in the content of P (S) "Biological Assets" and IAS 41 "Agriculture" there is no information on the procedure for the accounting and control of biological assets and agricultural products from GMOs. In connection with this, it is necessary to find an integrated approach to building a system of accounting for biological assets with genetically modified organisms, in view of increasing public requests for accounting information in the context of sustainable development. Since GMOs are the assets of all agricultural enterprises in the form of biological assets and agricultural products, for the "transparent" accounting of the enterprise it is necessary to reflect them as separate objects of accounting. Mandatory allocation of relevant analytical accounts leads to the introduction of additional articles on genetically modified biological assets in the accounting registers of accounting and statistical reporting. The accounting of biological assets with genetically modified organisms should ensure that accurate information is obtained about the quality and quantity of these assets, and the basis for their reliable assessment. More responsibly should be placed on the disclosure of information on genetically modified biological assets in the Notes to the Financial Statements. We suggest that the accumulated information on biological assets from GMOs be reflected in a separate section in section 16 entitled "Financial Results from Primary Acceptance and Marketing of Agricultural Products from GMOs and Additional Biological Assets with GMOs". The introduction of a separate section in the notes on genetically modified assets will allow obtaining the necessary operational information on these assets for management needs and for the state as a whole. Information on the biological assets of the enterprise and their biological transformations, as well as agricultural products, are reflected in the Form 50-s. "Basic economic indicators of agricultural enterprises". We consider it expedient to supplement it with another section, which will reflect the information on the composition of production and marketing of agricultural products from GMOs. The financial statements of agricultural enterprises require changes in the reflection of the reassessment of biological assets and information on the production and sale of genetically modified assets. Information on GMO biological assets is currently absent from P (S) "Biological Assets" and IAS 41, although it is significant both at the enterprise level and on the basis of the country as a whole. Therefore, we consider it expedient to supplement the contents of the provisions with the section "Environmental safety", which will specify the method of constructing a separate accounting for biological assets with GMOs. Solving the problems of accurately displaying information in accounting and reporting regarding genetically modified biological assets and their biological transformations requires the adoption of new, regulatory and legal decisions by the state. Taking into account the harmonization of Ukraine's legislation with the EU, this statement is quite logical. In this regard, we propose the standard of accounting for agricultural activities to be supplemented with the section "State support", which, in addition to the norms reflected in IAS 41, found a place and provisions to stimulate the production of biological assets and agricultural products without genetically modified organisms.From the above, we believe that at the state level, companies should be required to account for biological assets and agricultural products from GMOs in accounting and reporting. The real steps in this regard are to create, with the help of economic incentives (taxes, loans, privileges, etc.), state support to companies that provide true information on the availability of biological assets from GMOs, the quantity of GM products grown and markets for its sales. Consequently, taking into account the advantages and disadvantages of a new accounting of agricultural activity, having identified the problems of its application in practice, we propose to finalize P (S) 30 "Biological Assets". The revised standard will facilitate more realistic accounting in agriculture and achievement of higher end results of activities in order to ensure the management of reliable and truthful information about the results of activities. Improvement of P (S) 30 "Biological Assets" lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The issue of "State support" and "Environmental safety" require separate disclosure in agricultural sectoral standards. The world standardization of accounting and reporting of the production of genetically modified products is also very important
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Suk, Leonid, e Petro Suk. "Accounting for Capital Turnover". Accounting and Finance, n. 1(91) (2021): 29–35. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-29-35.
Testo completoAbstract (sommario):
Economic globalization, digitalization of management processes, introduction of new forms of business organization, implementation of the concept of sustainable development are factors that affect the process of capital turnover and determine the need to improve its accounting support. The purpose of the article is to search for options for improving the accounting for capital turnover at the enterprise in modern conditions of a dynamic market environment. The economic essence of capital was disclosed and the capital turnover was identified as an object of accounting. The capital turnover in the enterprise is carried out constantly and is expressed through the turnover of funds that must be reflected in the accounting system. The analysis of the presentation (classification) of assets in the reporting was carried out, and it was found that all assets of an economic entity are in economic circulation, although the order and circulation period of various assets is not the same. Therefore, the division of assets into non-circulating and circulating assets is incorrect, since it contradicts the real essence of economic phenomena. It was proposed to change the approach to the presentation of assets in the reporting and rename the sections “Non-circulating assets” and “Circulating assets” in the Balance Sheet (Statement of financial position) of Ukrainian enterprises to “Non-current assets” and “Current assets”, respectively. It was proposed to place the balance sheet asset items in descending order of liquidity of assets. In particular, the first item will be “Money and their equivalents”, and then other items depending on the liquidity of assets. Accounting for business transactions must be kept according to the stages of capital turnover. In order to accounting for the sale of goods, works and services, it is advisable to use one synthetic account, on the debit of which it shows the sold products at their cost price, and on the credit – at the selling prices.
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Abdullah, Zaimah, Hasnah Shaari, Sitraselvi Chandren e Arifatul Husna Mohd Ariff. "Fawn and deer: a public institution’s biological assets valuation". Emerald Emerging Markets Case Studies 11, n. 4 (9 dicembre 2021): 1–24. http://dx.doi.org/10.1108/eemcs-07-2021-0232.
Testo completoAbstract (sommario):
Study level/applicability The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary departments of any public universities or public organizations that have biological assets. Case overview This case provides a study on agricultural activity at Universiti Pengurusan Malaysia (UNIPM). The purpose of this case is to create greater awareness for case users on the accounting framework and on methods recommended for recording specific assets in agricultural activity, i.e., biological assets. This case provides users with experience in explaining the nature of an organization’s agricultural activities and accounting for biological assets as recommended in the Malaysian accounting framework. In addition, users are exposed to some current issues in accounting standards, such as ethical issues. In this case, Fakhrul, an accountant at UNIPM and a leader of the Asset Unit, was responsible for reporting the value of all UNIPM’s assets, including biological assets. He was instructed to accurately recognize, measure, and disclose the value of biological assets according to the appropriate accounting standard. Furthermore, UNIPM had been urged to replace the existing accounting standard of the Malaysian Private Entity Reporting Standard (MPERS) with the Malaysian Public Sector Accounting Standard (MPSAS). Fakhrul was considering how to account for and report biological assets according to the new MPSAS. This case is a decision making or ‘unfinished’ case which is suitable for financial accounting and reporting courses. The names of the people and the university are fictitious, but the details were based on actual events. A series of interviews were conducted with the key players to gather the data. Other useful documents such as the university’s annual report, university’s website and the deer reports were also referred. Expected learning outcomes The primary objective of this teaching case is to provide an opportunity for case users to understand both the accounting framework and the methods recommended for recording specific assets in agricultural activity. More specifically, the teaching objectives of this case are to achieve the following learning outcomes: to identify the relevant accounting standard for recognizing, measuring, reporting, and disclosing biological assets by public universities in Malaysia, to apply the appropriate accounting treatment in recognizing, measuring, reporting, and disclosing biological assets in accordance with the appropriate accounting standard for public universities in Malaysia and to understand the ethical issues involved in deer valuation methods. Supplementary materials Teaching notes are available for educators only. Subject code CSS 1: Accounting and finance.
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Bužinskienė, Rita, e Marytė Montrimienė. "Methodology of Accounting for the Acquisition of Fixed Tangible Assets". Applied Scientific Research 2, n. 2 (3 ottobre 2023): 73–86. http://dx.doi.org/10.56131/tmt.2023.2.2.170.
Testo completoAbstract (sommario):
The article analyses the concept of fixed tangible assets and the process of accounting methodology. The main issues of accounting for fixed tangible assets are examined: methods of acquiring assets, initial recognition of assets, their assignment to an asset group, subsequent revaluation, and depreciation. The direct and indirect costs constituting the cost price of acquisition and production of fixed tangible assets are shown in detail. The results of the analysis revealed that the accounting of fixed tangible assets in the company complies with the provisions of the 12 Lithuanian financial reporting standards, but it is suggested to improve the methodology of determining the fair value of fixed tangible assets. Keywords: asset accounting, recognition criteria, business accounting standards, accounting methodology.
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Zadorozhnyi, Z. M., e V. Yasyshena. "Intangible Assets Accounting and Reporting Issue". Marketing and Management of Innovations, n. 4 (2019): 182–93. http://dx.doi.org/10.21272/mmi.2019.4-15.
Testo completoAbstract (sommario):
The article examines the views of foreign economists on the importance of the impact of intangible assets (IA) and goodwill on business. The main purpose of this study is to improve and develop approaches of accounting for IA and goodwill, reflecting them in the financial and management reporting. The systematization of literary sources and the study of regulatory documents showed that there were several problematic issues related to the accounting and reporting of IAs and goodwill that needed elaboration and clarification. The urgency of solving this scientific problem lies in the fact that due to the existence of unresolved issues in accounting for IA and goodwill, as well as the formation of indicators in the financial statements, there is a significant gap between the methodology of accounting for these assets and current requirements of the economy. It is proposed to amend the Methodological Provisions № 417 by allocating the IA into a separate group for more detailed state statistical observation of these assets. It is recommended to separate the subaccount for accounting software showing the detailed information for this subaccount in the Notes to the Annual Financial Statements. To reconcile goodwill with the Plan of Accounts and Reporting, it is offered to set out the title of Section 1 of the Notes to the Annual Financial Statement, as follows: «Intangible Assets and Goodwill». It is recommended to keep records of internal goodwill in managerial and financial accounting, with the separation of the subaccount, with amendments to Section 1 of the Notes to the Annual Financial Statements regarding the inclusion of additional line 095 «Internal Goodwill». For management accounting of IA and goodwill, it is proposed to use the form of internal management reporting, which is based on paragraph 5 «Notes to the Annual Financial Statements», which contains additional indicators that allow the management system to identify IA s both at the respective centres of responsibility and their units, for different periods, to control the amount, direction, deviation of the planned and actual expenses at the receipt of IA, etc. It is recommended to open an additional subaccount for accounting for IAs shortages with the disclosure in the Annex to Methodological Recommendations № 1327 of the procedure for accounting for IAs shortages using this subaccount. It is justified that the Management Report should be considered as a supplement to the financial statements. The management report proposes to disclose the information about the IA and, if available, about goodwill (internal goodwill), and to provide information aimed at the development of intellectual capital. Keywords: brand, internal goodwill, management report, management report, identification, intellectual capital, intangible assets (IA); non-current assets, accounting, managerial reporting, financial reporting.
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Kutera, Małgorzata. "ACCOUNTING MANIPULATIONS RELATED TO FINANCIAL ASSETS". MANAGEMENT SCIENCES 23, n. 3 (2018): 23–29. http://dx.doi.org/10.15611/ms.2018.3.03.
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Trklja, Radmila, Milan Trklja e Boban Dašić. "Digital assets: Creation and accounting records". Ekonomski signali 16, n. 2 (2021): 115–26. http://dx.doi.org/10.5937/ekonsig2102115t.
Testo completoAbstract (sommario):
The Law on Digital Assets (here in after' the Law) entered into force at the end of 2020, but due to a six-month postponement its implementation started on 31.06.2021. In the meantime, the National Bank of Serbia and the Securities Commission (as the two main regulatory authorities established by the Law) have adopted 19 secondary legislation acts in the form of decisions and bylaws. With reference to that, the Ministry of Finance adopted amendments to the Law on Corporate Income Tax and Law on Individual Income Tax regarding taxation of digital assets transactions. In addition to regulation of the legal framework and taxation, this issue also requires regulation of the accounting method, i.e. recognition and measurement of digital assets - which is the topic of this paper.
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ABEYSEKERA, INDRA. "Accounting for Intellectual Assets and Liabilities". Journal of Human Resource Costing & Accounting 7, n. 3 (marzo 2003): 7–14. http://dx.doi.org/10.1108/eb029080.
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Юхименко-Назарук, Ірина Анатоліївна. "Methodological aspects of network assets accounting". Problems of Theory and Methodology of Accounting, Control and Analysis, n. 2(37) (25 settembre 2017): 102–7. http://dx.doi.org/10.26642/pbo-2017-2(37)-102-107.
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Жиглей, Ірина Вікторівна, e Ірина Анатоліївна Юхименко-Назарук. "Accounting valuation development of specific assets". Problems of Theory and Methodology of Accounting, Control and Analysis, n. 3(38) (25 dicembre 2017): 61–70. http://dx.doi.org/10.26642/pbo-2017-3(38)-61-70.
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Nakamura, Leonard I. "INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING". Review of Income and Wealth 56 (23 aprile 2010): S135—S155. http://dx.doi.org/10.1111/j.1475-4991.2010.00390.x.
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Duffy, William J. "Capitalized assets, accounting practices, and AORN". AORN Journal 76, n. 4 (ottobre 2002): 580–81. http://dx.doi.org/10.1016/s0001-2092(06)60930-7.
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Lhaopadchan, Suntharee. "Fair value accounting and intangible assets". Journal of Financial Regulation and Compliance 18, n. 2 (11 maggio 2010): 120–30. http://dx.doi.org/10.1108/13581981011033989.
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Batyrmurzaeva, Zulfiya Magomednazirovna. "NEW ACCOUNTING PROCEDURE FOR INTANGIBLE ASSETS". Industrial Economics, n. 6 (2022): 124–29. http://dx.doi.org/10.47576/2712-7559_2022_6_124.
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Iswari, Yuni, e Elis Mediawati. "Literature Review on Valuation and Accounting Recognition for Heritage Assets". International Journal of Business, Law, and Education 5, n. 1 (12 gennaio 2024): 295–308. http://dx.doi.org/10.56442/ijble.v5i1.366.
Testo completoAbstract (sommario):
Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Practice (GRAP) 103, Financial Reporting Statements (FRS) 30, and Government Accounting Standards Manual (PSAP) 07 (2010). These differences arise due to the conditions and situations in each country in adopting a guideline that regulates accounting for heritage assets as well as the characteristics of heritage assets that are considered unique and diverse (Ouda, 2014). The accounting treatment for historic assets varies greatly depending on the nature of the asset and also the nature of the entity that holds it. Based on the results of the literature review conducted by the author, regarding how accounting records for heritage assets in Indonesia provide diverse results where there are heritage assets that are recorded in accordance with applicable standards and there are also heritage assets that are not in accordance with applicable accounting standards, namely PSAP 07 2010 regarding Fixed Asset Accounting. This is due to the inadequate quality of human resources who understand the assessment and accounting treatment of heritage assets and unclear policies in the treatment of heritage assets.
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Liodorova, Jūlija, Jūlija Barkauskas e Ruta Šneidere. "Detecting Asset Misappropriation: Forensic Accounting". SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 2, n. 20 (2021): 287–300. http://dx.doi.org/10.25143/socr.20.2021.2.287-300.
Testo completoAbstract (sommario):
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset misappropriation and ways to detect misappropriation. The authors have compiled a list of red flags for misappropriation of assets and proposed an algorithm for determining the shortage or surplus of assets using forensic accounting methods. Research methods include: qualitative and quantitative methods of economic science, analysis of international standards and scientific literature, and graphical analysis.
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Yasyshena, Valentyna. "Problems of accounting and reporting of intangible assets through accounting methods". Herald of Ternopil National Economic University, n. 1(95) (5 marzo 2020): 171–86. http://dx.doi.org/10.35774/visnyk2020.01.171.
Testo completoAbstract (sommario):
Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation of reporting indicators in the IAs and goodwill in accordance with the requirements of the applicable law. Methods. The research methodology is based on the study of the state of the statutory regulation of accounting of intangible assets through a critical analysis of the content of normative documents. The identification of problematic issues was determined through a quick survey and questionnaire of the chief accountants of the companies’chief accountants. Methods of comparison and grouping were used at all stages of the study, and the results were summarized at the final stage. Results. It is stated that the it is necessary to consider all methods that contribute to the accounting development but not only the specific ones. A simulation method will allow to build accounting models to represent and use elements of the method of accounting in current accounting, educational and scientific processes, as well as well as to fulfil plans and set accounting estimates. The necessity of development of new methodological recommendations for documentary provision of primary accounting of intangible assets of all types with generalization and improvement of existing forms of primary documents is substantiated. It is substantiated that the inventory should take into account the characteristics and nature of certain types of intangible assets to determine the approach to verification. The necessity of choosing a prudent approach to the revaluation of intangible assets at fair value and the appropriateness of the cost model in many cases is disclosed. The necessity of elaboration of Methodological recommendations for the formation of the cost of intangible assets in the context of calculation items for enterprises of different types of economic activity, or more detailed disclosure of this issue in PAS 8, is revealed. Prospects. It is necessary to carry out research in the field of improvement of accounting methodology, including intangible assets through the prism of such elements of the method of accounting as accounts, double-entry, and balance sheet.
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Pereira, Adalmiro Andrade. "NCP 5 – Tangible Fixed Assets". Advances in Social Sciences Research Journal 8, n. 9 (18 settembre 2021): 133–44. http://dx.doi.org/10.14738/assrj.89.10802.
Testo completoAbstract (sommario):
2015 saw an important step in the accounting reform in Portugal. On September 11, 2015, the Accounting Standardization System for Public Administrations (SNC-AP) was approved through Decree-Law No. 192/2015, which revokes the Official Public Accounting Plan (POCP) and establishes an accounting standard aligned with international accounting standards.
The development of this work is based on content analysis focused on Public Accounting Standard 5, NCP 5, which was broken down into the respective chapters of the regulations.
In this way, to reach the objective of the study, work was developed on several themes, which are essentially based on the chapters of NCP 5. In this way, the topics covered are: Objectives, Scope and Definitions, Measurement, Recognition and Derecognition; and, in order to better contextualize and exemplify the practical application of the standard, we will find, at the end of this work, some practical situations.
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KOZMENKOVA, Svetlana V., e Rolan A. ALBOROV. "Historical aspects and the current problems of accounting for fixed assets depreciation". International Accounting 26, n. 9 (18 settembre 2023): 975–94. http://dx.doi.org/10.24891/ia.26.9.975.
Testo completoAbstract (sommario):
Subject. This article conducts historical research to substantiate the organizational and methodological aspects of accounting for the creation and use of depreciation funds in the form of a depreciation reserve. Objectives. The article aims to analyze the procedure for the formation of the depreciation fund as the main source of financing the receipt and creation of fixed assets, as well as the depreciation of fixed assets in the Soviet period, and identify the problems of financing investments in non-current assets in the modern accounting system. Methods. For the study, we used analysis, synthesis, systematization, and generalization. Results. The article identifies the problems between investments in non-current assets and the sources of their financing in the Russian accounting system and shows the logical linkage and sequence of actions of the accountant, leading to an effective system of management of capital investments and their sources in practice. Conclusions and Relevance. The conducted historical research and analysis of current organizational and methodological aspects of accounting for depreciation of fixed assets reveals the need to introduce accounting for the creation and use of a depreciation fund in commercial organizations. The results of the study can be applied in the theory and practice of financial accounting and reporting.
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Suprunova, E. A. "Digital financial assets as an object of accounting: Debating points". International Accounting 23, n. 3 (16 marzo 2020): 297–313. http://dx.doi.org/10.24891/ia.23.3.297.
Testo completoAbstract (sommario):
Subject. This article discusses the issues related to the valuation of digital financial assets, their reflection on accounts and the relevant balance sheet item classification. Objectives. The article aims to identify the main areas of digital financial asset accounting development in the context of ongoing changes in Russian law, and assess if there is any possibility to use foreign practices in digital financial assets accounting. Methods. For the study, I used the methods of classification, analogy, comparison, logical research, and relevant scientific literature generalization. Results. The article provides a comparative characterization of possible options for categorizing digital financial assets as certain items of asset, as well as arguments in favor of or against the choice of an asset. It offers standard accounting transactions to reflect digital financial assets in accounts based on their channels of origin. The article also assesses the possibility of applying international practices of digital financial assets accounting. Conclusions and Relevance. Practical application of the results of the study is possible if the appropriate legislative framework is formed, which could determine the structure of regulation of different types of digital financial assets. The findings and conclusions presented in the article can be used by the scientific and business communities for further polemic. The results of the study are of a scientific nature and can be used in teaching the Accounting course.
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Шмарова, Л., L. Shmarova, Е. Безрукова e E. Bezrukova. "Fixed Assets Accounting: Russian and International practice". Auditor 4, n. 12 (27 dicembre 2018): 20–26. http://dx.doi.org/10.12737/article_5c18ed1a9ce381.41104006.
Testo completoAbstract (sommario):
The paper deals with issued related to the Russian and International practice of fi xed assets accounting. The authors compare the requirements of the main reporting standards governing accounting of fi xed assets: PBU 6/01 “Fixed assets accounting” and IAS 16 “Fixed assets”. The article also covers measurement of fixes assets value at initial recognition and at subsequent revaluation.
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Farrakhova, Fanisa Fauzetdinovna. "INNOVATIONS IN ACCOUNTING AND TAX ACCOUNTING DEPRECIATION OF FIXED ASSETS". Russian Electronic Scientific Journal, n. 2 (2022): 157–64. http://dx.doi.org/10.31563/2308-9644-2022-44-2-158-165.
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Tayurskaya, E. I. "DEPRECIATION OF FIXED ASSETS IN THE ACCOUNTING AND TAX ACCOUNTING". Economy in the industry, n. 1 (24 aprile 2015): 114. http://dx.doi.org/10.17073/2072-1633-2012-1-114-121.
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Gonin, V., E. Panchenko, E. Kibireva e O. Nomokonova. "EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT". Transbaikal state university journal 27, n. 3 (2021): 99–112. http://dx.doi.org/10.21209/2227-9245-2021-27-3-99-112.
Testo completoAbstract (sommario):
The method of asset management in connection with the development of the economic accounting system of financial and economic activity: accounting practices, practices, representation and compilation of accounting (financial) accounts of companies is described. This development is related to the use of international financial reporting standards, which are integrated into domestic practice. The aim of the study is to organize the effectiveness of fixed assets revaluation as an asset management method. To achieve the goal, the objectives are: to investigate the effectiveness of revaluation and impairment in the management of major funds; systematizing the overall stages of the method of assessing the value of fixed assets in revaluation and impairment; exploring opportunities to expand approaches to analyzing changes in balance sheet performance, financial performance reporting and financial performance in the asset management system. The object of the study is the cost of fixed assets. The authors have examined the method of revaluation and impairment, selected approaches to the study of the effectiveness of revaluation for the purpose of strategic and tactical asset management. The authors conclude that a comprehensive approach to asset management is needed when reevaluating the value of fixed assets. A comprehensive approach should be based on the development of revaluation and impairment techniques to analyze the effectiveness of the financial and economic system and balance sheet control and the financial performance report in strategic and tactical asset management
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KOVALOVA, Tetiana, e Iryna KHOROSHYLOVA. "On accounting of virtual assets in Ukraine". Economics. Finances. Law 10/1, n. - (28 ottobre 2022): 37–40. http://dx.doi.org/10.37634/efp.2022.10(1).8.
Testo completoAbstract (sommario):
The paper examines the problems of the virtual assets market in detail. As is well known, crypto currency as one of the types of virtual assets by its nature has an autonomous, decentralized, cross-border nature, does not have a jurisdictional attachment and a defined issuer. In general, the use of crypto currencies is a new state-of-the-art way of making payments in e-commerce. However, there is no clear understanding of virtual assets and established classification, and the terminological apparatus needs to be clarified in the economic and legal aspect. Therefore, for the virtual economy and virtual currency, it is necessary to provide some clarification to the commonly used definition. Accordingly, the author analyzed a number of issues related to the display of information about crypto currency in accounting, the importance of involving virtual assets in the ownership of a number of socially significant enterprises, as well as individuals. To achieve this goal, we have conducted thorough specialized research of virtual assets in terms of accounting aspects. The reflection on accounting accounts will depend on the type of activity and the area of accounting of such assets. Displaying information about these assets in accounting accounts is quite complex, certain changes are required to ensure compliance with accounting principles for these assets. Our research found that there are a significant number of significant areas that require further research, including the disclosure of virtual assets in financial statements and the detailed examination of these assets as part of inventory. The proposed sub-accounts should be included in the working plan of accounts of the enterprise and reflected in the Order on the accounting policy. "Virtual assets" should be highlighted as a separate section (or subsection). It should prescribe the accounting of receipts and movements of these assets, methods of their evaluation and primary documents that can be used in their accounting.
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Widati, Suryan, Iwan Triyuwono e Eko Ganis Sukoharsono. "Kajian Kritis Feminist Posmodernis dalam Formulasi Aset Mental Organisasi Feminis Religius". Jurnal Reviu Akuntansi dan Keuangan 2, n. 1 (1 maggio 2012): 173. http://dx.doi.org/10.22219/jrak.v2i1.700.
Testo completoAbstract (sommario):
The aim of this research is to explore the meaning of assets in context of syariah accounting theory. This research uses critical paradigm as one of methodology in the qualitative method. The exploration is conducted by the board of leader “Persyarikatan Aisyiyah”as religious organization. It is in line with the purpose in syariah accounting theory to gaining God Consciousness in the accountant self. The results of the research find out different assets meaning. This is compatible with reality hierarchy in Syariah Accounting Theory that claiming not only material but also psychical (mental) reality. By participant observation and interview, this research find out some form that knowing as mental assets. This kind of meaning appear in Aisyiyah board of leader which is meant by activator doing religion order, in the form of wish or desire to do God’s order - Amar Ma’ruf Nahi Munkar (AMNM)- which is force Aisyiyah leader to do Altruism social action. This kind of assets are expected to be appear to reduce destruction as consequence modern accounting masculinity that claim asset meaning only as material one.
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Semchyk, Vitaliy. "Some aspects of the organizational and legal problems of accounting and audit of intellectual property on roads". Legal Ukraine, n. 12 (19 dicembre 2019): 24–30. http://dx.doi.org/10.37749/2308-9636-2019-12(204)-3.
Testo completoAbstract (sommario):
The article shows certain organizational and legal aspects of accounting and auditing of intellectual property of Ukrzaliznytsia. After the conducted analysis of legal acts, author makes the conclusion that legislatively determined for the accountant task of accounting and auditing of intellectual property objects cannot ensure the effective capitalization of Ukrzaliznytsia from the commercialization of intangible assets. Despite the problems related to the cost of intangible assets at Ukrzaliznytsya, we have considered only one of them. These are the legal and organizational aspects of accounting and auditing of intellectual property objects. It is not possible to carry out a qualitative study of each of these problems within one article. The article clarifies who is responsible for the accounting and auditing of intellectual property at Ukrzaliznytsia. The key question – who should be responsible for accounting and audit of intellectual property at Ukrzaliznytsia – is the obvious answer. The Order of the Ministry of Finance of Ukraine approved the National Regulation (Standard) of Public Sector Accounting 122 “Intangible Assets”. From the name of the order it becomes clear that the accounting is carried out by the accounting department of the enterprise. In accordance with the said Regulation, an intangible asset may be recognized as an asset if it meets the set of criteria, namely: it can be identified; there is a likelihood that the public sector entity will receive future economic benefits associated with its use; its value can be reliably determined. Therefore, this study offers an author’s vision for solving this problem. Key words: accounting and audit of intellectual property, Ukrzaliznytsia, intangible assets, intellectual property management, commercialization of intellectual property.
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KYTAICHUK, Tatiana. "COMPOSITION AND ASSESSMENT OF BIOLOGICAL ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS (PUBLIC SECTOR ACCOUNTING STANDARDS) 136 “BIOLOGICAL ASSETS”". "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", n. 5 (45) (maggio 2019): 176–84. http://dx.doi.org/10.37128/2411-4413-2019-5-19.
Testo completoAbstract (sommario):
In particular, a number of concepts that underpin ISFRPS are not used in Ukraine. These include: the priority of the economic content of operations over their juridical form, the concept of future economic benefits and utility of potential. The differences in requirements to accounting and reporting preparation related a different classification of assets and liabilities, income and expenses, as well as the lack of requirements and practices for the application of some accounting methods adoptedin ISFRPS. In Ukraine, the process of reforming the accounting and financial reporting system in the public sector is under way. Taking into account the requirements of the international accounting standards for the public sector are being introduced the national provisions (standards) of accounting in the public sector (hereinafter referred to as "NP" (S) "APS"), which have been developed on the basis of international standards. The Ministry of Finance of Ukraine, by its latest order dated 15.11.17, number 943, approved "NP" (S) "APS" 136 "Biological Assets". The standard came into force on 01.01.18. There was no specialized national standardin the budget sector that would regulate the accounting in agricultural operations. The article deals with the actual problems of implementation of the national provision (standard) of accounting in the public sector 136 "Biological Assets". The essence of the concept of "biological assets" in various scientific and literary sources was investigated.In accordance with paragraph 4 of section І "NP" (S) "APS" 136, a biological asset is an animal or plant that, in the process of biological transformation, is capable of producing agricultural products and / or additional biological assets, andalsoin another way contributes to the economic benefits. For the purposes of accounting, biological assets, depending on the length of the production process and the period of receipt of agricultural products, are classified into two groups: long-term and current biological assets. The accounting of long-term biological assets used in non-agricultural activities (eg watch dogs, ornamental plants, etc.) is regulated by "NP" (S) "APS" 121 "Fixed assets". Also, fruiting plants related with agricultural activities, the peculiarities of accounting which are determined by other "NP" (S) "APS", should be accounted as part of fixed assets. Such plants include such perennial plantations as vineyards, gardens, plantations of berry crops and hops. It should also be taken into account that if a fruit plant produces fruits and its use in agricultural activities is planned in future accounting periods, then it is accountedas part of fixe dassets. The typical correspondence of subaccounts of accounting for the display of transactions with assets, capital and liabilities of budgetary funds and statet rust funds does not include correspondence related to biological assets. Consequently, budget institutions need to develop their own view on the reflection in the accounting of biological assets "NP" (S) "A 136 "Biological Assets" has introduced concerning the biological assets of agricultural and agricultural products, the model of valuation at fair value. Peculiarities of estimation of biological assets depending on their receipt were investigated; the main problems arising from the public sector entities during their assessment were highlighted, in particular, in aspects of determining the fair value of such assets, the main deficiencies of estimation at fair value are indicated. In the IFRS system, the valuation at fair value is one of the priorities. In the world practice, there are three possible approaches to the valuation of fair value: market, income, and expense. In the Ukrainian practice, the market approach is predominantly used. In the domestic practice of the account the peculiarities of the assessment of biological assets was formed taking into account the ways of receipt of biological assets, their classification and the date of evaluation in accordance with certain economic transactions in the course of the movement of these objects of accounting. Nowadays, most of budgetary institutions do not apply the innovations and record in accounting the posting of finished products according to the old method, that is, according to the planned cost, which leads to deformation of information in the financial reporting. Evaluate long-term, current and additional biological assets at initial recognition and at each reporting date. Agricultural products are valued only at initial recognition. The evaluation at fair value provides calculation the sales costs. Current biological assets and additional biological assets whose fair value can not reliably be determined at balance sheet date, can be recognized and displayed at cost of production, in addition to current biological plant production assets which are recognized and displayed as work in progress. Regarding the initial recognition of agricultural products (grain, milk, honey, litter, etc.), it should be reflected in the reporting period in which it was separated from the biological asset. After initial recognition, it is evaluated and reflected in accordance with "NP" (S) "APS"123 "Funds". According to the results of the research, the relevant conclusions are made. Evaluation is a rather complicated process, due to the informational needs of different groups of users, a large number of methods for determining the fair value of accounting objects. Taking into account all the above-mentioned aspects, budget institutions should, by choosing methods for determining the fair value of biological assets, independently determine the method for determining the value of biological assets and approve it in the order about the accounting policy.
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Iman Harris Wijaya T., Anggi Pratama e Oktarini Khamilah. "Evaluation of the Implementation of Fixed Assets Accounting at the North Sumatra DJKN Regional Office based on PSAP No.07 about Fixed Assets Accounting". SIASAT 7, n. 2 (9 aprile 2022): 123–34. http://dx.doi.org/10.33258/siasat.v7i2.116.
Testo completoAbstract (sommario):
Fixed Assets is one of the important components in the balance sheet that plays a significant role in policy making in government institutions. Therefore, the recording and reporting of fixed assets must comply with government accounting standards. This study aims to evaluate the application of fixed asset accounting at the North Sumatra DJKN Regional Office based on PSAP No. 07 about Fixed Assets Accounting. The method used in this study is a qualitative approach with descriptive analysis that compares the suitability of the application of fixed asset accounting with government accounting standards. Data was collected through interviews and supporting report documentation. The results showed that the North Sumatra DJKN Regional Office had carried out the administration of fixed assets in accordance with PSAP No. 07 about Fixed Assets Accounting but with the finding of errors in the recording of fixed assets of Buildings that should have been transferred to other asset posts and the value of assets that have been discontinued from government operations which are still recorded even though the assets have been disposed of. The North Sumatra DJKN Regional Office is recommended to follow up on recording errors by reclassifying assets and making reports related to recording errors in the application system.
49
Ismukhambetova, Z. N. "IMPAIRMENT/REVERSION OF NON-FINANCIAL ASSETS FOR THE PURPOSE OF ACCOUNTING AND TAX ACCOUNTING". Statistika, učet i audit 86, n. 3 (15 settembre 2022): 50–57. http://dx.doi.org/10.51579/1563-2415.2022-3.06.
Testo completoAbstract (sommario):
Identification of impairment and recovery of impairment losses of nonfinancial assets, in particular, inventories, long-term assets held for sale, fixed assets is one of the topical issues of financial and tax accounting. Today, most organizations have an overestimation of the value of assets and a real reflection of the value of assets in terms of their impairment is required.
50
Leniwati, Driana, e Endang Dwi Wahyuni. "Mindfulness Based-Asset in Accounting: Interdisciplinary Perspective". Riset Akuntansi dan Keuangan Indonesia 7, n. 2 (11 gennaio 2023): 166–81. http://dx.doi.org/10.23917/reaksi.v7i2.18099.
Testo completoAbstract (sommario):
This study aims to construct the concept of assets using a revised-hedonic treadmill theory approach. By using postmodernism paradigm with constructionism approach in case study design, this research tries to integrate concept of asset in accounting with hedonic treadmill theory to construct a new concept of asset. Empirical data obtained through in-depth interviews with 21 bank employees with various grade positions and working period which were grouped into Assistant (ASST), Assistant Manager (AMGR), Manager (MGR), Assistant Vice President (AVP), and Vice President (VP) in Indonesia. The data were analyzed using the framework of a revised-hedonic treadmill premises as an analytical tool.The result of this research is a mindfulness concept of asset which includes asset as want, asset as need, and asset as blessing. The variation meaning of assets are formed due to events, experiences, or incident both physically and spiritually which ultimately make humans adapt to form self-awareness. They contemplate and finally make their own choices of happiness. At that point, humans are truly at a turning point without going through the assessment of mind. Only a sense of divinity on their heart. Because basically having assets is a mandate entrusted by God to humans so that assets are not the ultimate goal of the pursuit of happiness, but having sufficient and blessings asset will bring people to a sense of peace and gratitude. In essence, humans will seek happiness towards the meaning of life. The mindfulness concept of asset is expected to change the mindset of most people that assets are accumulated not for want but need and blessing. Having sufficient assets are a way to achieve God's blessing and bring humans to the meaning of life that leads to true happiness.