IDEAS home Printed from https://ideas.repec.org/a/scn/000pbo/31312.html
   My bibliography  Save this article

ПОРЯДОК ПРОВЕДЕННЯ ПЕРЕОЦІНКИ ОСНОВНИХ ЗАСОБІВ ТА ВІДОБРАЖЕННЯ ЇЇ РЕЗУЛЬТАТІВ В ОБЛІКУ // Revaluation procedure of fixed assets and reflection its results in accounting

Author

Listed:
  • Серпенінова, Юлія Сергіївна

    (ДВНЗ "Українська академія банківської справи НБУ")

Abstract

Revaluation of fixed assets is one of the ways of increasing the investment attractiveness of the company, raising its overall profitability and market value. However, there are many difficulties, namely: the lack of a unified methodology for the revaluation; the complexity of the recording; the legislative unsettled expediency, and the necessity and frequency of revaluation of fixed assets and other. The purpose of the article is to develop algorithm of revaluation of fixed assets and study its main stages.The decision on holding the revaluation necessarily fixed order of the head of revalued. The order should reflect the following information: date of revaluation, the list of objects of the revaluation, the main characteristics of the revaluation, the responsible persons.In practice there may be many cases in which the revaluation of fixed assets is an extremely important: obtain a loan under the pledge of fixed assets; increase the size of the equity account revaluation of fixed assets; improvement of investment attractiveness and market value of the company. Досліджено особливості проведення переоцінки основних засобів. Запропоновано алгоритм проведення переоцінки основних засобів та розглянуто його основні етапи. Наведено порядок відображення результатів переоцінки основних засобів в обліку.

Suggested Citation

  • Серпенінова, Юлія Сергіївна, 2013. "ПОРЯДОК ПРОВЕДЕННЯ ПЕРЕОЦІНКИ ОСНОВНИХ ЗАСОБІВ ТА ВІДОБРАЖЕННЯ ЇЇ РЕЗУЛЬТАТІВ В ОБЛІКУ // Revaluation procedure of fixed assets and reflection its results in accounting," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 27(3).
    • Handle: RePEc:scn:000pbo:31312
    as

    Download full text from publisher

    File URL: http://pbo.ztu.edu.ua/article/viewFile/31312/38394.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:000pbo:31312. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ольга Могиленко (email available below). General contact details of provider: http://pbo.ztu.edu.ua/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.