CONCEPTUAL APPROACHES TO FORMING THE INFORMATION ABOUT ENTERPRISE FIXED ASSETS IN ACCOUNTING

Abstract

Conceptual approaches to determination and classification of repair of a property, plant and equipment of the entity are given in article. It is necessary for accomplishment of the main tasks of financial accounting. Provision of complete and true information on a condition of material base of the entity will promote determination of future economic benefits from use of objects. The given classification of repair of a property, plant and equipment provides disclosure of essence of repair of objects, and will promote the organization of accounting process. The given concepts and classification are universal for all entities, and will help to use effectively a fixed assets and to promote improvement of a condition of production.

Keywords

• основні засоби
• поліпшення
• ремонт
• класифікація
• поточний ремонт
• модернізація