The International Experience Of Non-Financial Produced Assets Evaluation And Ways Of Its Implementation In Ukraine
The problems of non-financial produced assets evaluation in Ukraine are revealed and the ways of their leveling the experience of other countries and international organization are suggested. It is substantiated that the most expedient way of assessment of the non-financial produced assets largest element - stocks of fixed assets - is the implementation of the mixed system of perpetual inventory method estimates, developed in System of National Accounts, and direct measurements. The ways of the intangible assets evaluation improving are elaborated due to their increasing role in the economic development of countries and national wealth formation. It is proved that the important direction of evaluation of non-financial produced assets is to work out and implement in Ukraine the system of economic assessment of consumer durable goods as a part of non-financial produced assets.
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