Вісники та науково-технічні збірники, журнали

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    Methodological approaches to evaluation and revaluation of fixed assets in the context of implementing international accounting standards
    (Видавництво Львівської політехніки, 2019-02-28) Svynous, I.; Shepel, T.; Lytvynenko, N.; Bila Tserkva National Agrarian University; Lviv Polytechnic National University
    It has been established that the issues of methodological nature are of key importance in ensuring the reproduction process of the elements of material and technical resources, among which the issues of applied significance should be emphasized, such as justification of criteria and indices which can be indicators of the reproduction process state; developing algorithm of the latter at its various stages; modeling reproduction processes at the enterprise. Considering the issues of developing objective criteria and indices for the evaluation of the reproduction process of the elements of material and technical resources at the agricultural enterprises, the first thing to be noted is an unresolved issue of fair value, which creates the situation wherein book value of fixed assets and other assets minimizes the investors’ possibilities to protect their interests. This is due to the fact that accounting in Ukraine serves for tax control rather than management and investment. Evaluation of fixed assets, being the components of material and technical resources (MTR), at fair value makes it possible to characterize the reproduction process objectively, define the property status of the economic entity more precisely. However, it distorts financial result. We believe that simultaneous use of several indices for fair value measurement may lead to different fair values of the fixed asset. An agricultural enterprise is obliged to analyze the reasons for inconsistencies in calculations and choose the most precise estimation of the fair value. Fair value of the assets must reflect variability of money flows, which are taken into consideration during price negotiation by independent, knowledgeable buyers and sellers interested in making such a deal. There is no unified approach due to the fact that most of the assets do not have market value, and their fair value estimated by the expert is conditional and fair only as of the estimation date. Nevertheless, fair value is necessary for the potential investors and indispensable to financial assets. Evaluation methods of fixed assets at their fair value require development, adjustment of evaluation model, which will make it possible to ensure equivalency of exchange between the independent parties on the active market.
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    Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS
    (Lviv Politechnic Publishing House, 2018-02-26) Shepel, T.; Narkiewicz, J.; Lviv Polytechnic National University; Maria Curie-Skłodowska University (Poland)
    Under current conditions of economic management, application of IFRS, especially IFRS 41 “Agricultural sector”, is one of primary elements of ensuring successful and long-term performance for domestic agricultural enterprises as well as their mutual understanding with foreign contracting parties. Current methods of assessing biological assets and agricultural goods based on fair value of biological assets require follow-up revision, making certain adjustments to the measurement model that, in turn, will guarantee exchange equivalence between independent parties on active market. Fundamental changes being introduced into current practice of agricultural activity accounting by Accounting Statement (Standard) 30 include allocation of plants and animals that belong to agricultural activity objects into a separate accounting category (“biological assets”), measurement of biological assets and agricultural goods based on fair value, special procedure of determining financial results. Most often fair value of agricultural goods cannot be determined with sufficient degree of confidence. The studies have found that on account of biotransformation, measurement of biological assets based on fair value will be much different from measurement based on historic prime cost. Theoretic and methodological approaches as well as practical guidelines for biological assets and agricultural goods measurement based on fair value have been suggested, which makes it possible to measure the outcomes of agricultural activity of economic entities more objectively, extends their opportunities in terms of attracting investments and improving competitiveness on agrarian markets.
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    Оцінка в бухгалтерському обліку
    (Видавництво Львівської політехніки, 2017-03-28) Кафка, С. М.; Kafka, S. M.; Івано-Франківський національний технічний університет нафти і газу; Ivano Frankivsk National Technical University of Oil and Gas
    Досліджено основні підходи до оцінювання об’єктів в економічній літературі та виокремлено два підходи – економічний та бухгалтерський. Розкрито сутність оцінки в бухгалтерському обліку та основні підходи до оцінювання об’єктів для відображення їх у фінансовій звітності підприємства. Виокремлено особливості грошової оцінки як методу бухгалтерського обліку і оцінки всіх статей балансу за справедливою вартістю на дату звітності.