Необоротні активи підприємства: порівняльні аспекти обліку та аналізу за національними та міжнародними стандартами

• Дата: 2025
• Автори: Ступницька, Тетяна, Корчаковська, Катерина, Володіна, Олена, Васьковська, Катерина
• Формат: Стаття
• Мова: English
• Опубліковано: Odesa National University of Technology 2025
• Онлайн доступ: //journals.ontu.edu.ua/index.php/fie/article/view/3170
• Назва журналу: Food Industry Economics

Effective functioning of an enterprise in modern conditions is not possible without management of non-current assets, which form the material and technological basis of the economic activity of any enterprise, which requires their high-quality accounting and analysis. Accounting for non-current assets is regulated by the Law of Ukraine «On Accounting and Financial Reporting in Ukraine», National Accounting Standards (NAS) and international financial reporting standards (IFRS). In the current conditions of integration of the national economy into the global financial space, there is an urgent need to harmonize the accounting system of Ukraine with international financial reporting standards. The article compares aspects of accounting and analysis of non-current assets according to the national and international accounting standards: the analysis of the main aspects of accounting for non-current assets according to the NAS and IFRS, the main indicators of the analysis of the efficiency of the   non-current assets use, key differences between the two systems of standards have been assessed, and the main problems that arise in the process of accounting for non-current assets have been considered.