Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу (Mar 2019)
The procedure for recording the transactions for the acceptance and transfer of a concession object provided that they are off-balance sheet displayed
Abstract
The article analyzes the works of domestic and international scientists in which the issues of development of accounting were raised in accordance with the provisions of international standards of financial reporting. The evolution and need for standards of their application in different countries of the world, the order of transformation of financial statements prepared in accordance with the national accounting standards in the format of IFRS is studied. In the course of the study, the legislative and normative provision of the process of applying IFRS in Ukraine was generalized and structured. The current state of implementation of international financial reporting standards by domestic business entities is analyzed, positive dynamics should be pointed out. The number of enterprises reporting financial statements, in terms of organizational and legal forms of management was analyzed. Research was conducted on the number of enterprises by their size, which compiles reports according to international financial reporting standards. After analyzing the international standards of financial reporting for the reflection of transactions under concession agreements, the structural and logical scheme of the constituent parts of the accounting display management was constructed. The variants of reflection of operations under the concession agreement in accounting are determined: the concessionaire's right to charge a fee from users of public services; unconditional contractual right of the concessionaire to receive cash or another financial asset from the concessionaire (or at his direction) for the modernization of the infrastructure; receiving compensations by the concessionaire over the value of the cost of providing the services of operation of the infrastructure.
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