{"id":14918,"date":"2021-03-20T14:00:27","date_gmt":"2021-03-20T12:00:27","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=14918"},"modified":"2021-03-22T14:27:43","modified_gmt":"2021-03-22T12:27:43","slug":"a-new-look-at-the","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/a-new-look-at-the\/","title":{"rendered":"Hnatiuk \u0410. A New Look at the Classification of Non-current Tangible Assets During a Crisis"},"content":{"rendered":"

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JEL Classification<\/strong>: \u041c 40<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V25(2021)-07<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Hnatiuk Alla,<\/strong> Candidate of Economic Sciences, Associate Professor, \u201cRivne Professional College of National University of life and Environmental Sciences of Ukraine\u201d, Rivne, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-8743-1932<\/a>
\ne-mail:<\/strong> alla1720@gmail.com<\/a><\/p>\n

 <\/p>\n

A New Look at the Classification of Non-current Tangible Assets During a Crisis<\/h2>\n

 <\/p>\n

Annotation. Introduction<\/strong>. Creation of an efficient property management system is one of the main problems for the enterprise management system. The effectiveness of such a system is directly determined by the quality of information used for management. Among the tasks, which an economic entity faces, a special place is occupied by the classification of objects of accounting. Financial and tax indicators depend on its solution at a particular enterprise. In order to properly organize the economic activity of an enterprise, it is needed to know what funds it has and in what these funds are invested (placed). Therefore, the division of enterprise resources into separate groups is necessary to understand and summarize the accounting information used for financial statements.<\/p>\n

Purpose.<\/strong> To ensure the usefulness of information on the availability of non-current tangible assets, which is provided to users in the way of classification, the article defines the qualitative characteristics of the classification of non-current tangible assets (relevance, objectivity, reliability, content, comparison) and studies their essence.<\/p>\n

Results.<\/strong> The research suggests a critical assessment of existing approaches to the criteria for grouping non-current tangible assets in order to define differences between them. This has made it possible to clarify the content of the criteria for recognizing non-current tangible assets as assets of the enterprise (criteria of economic benefit, value reliability, and control). This clarification deepens the understanding of the nature of non-current tangible assets as objects of accounting.<\/p>\n

Conclusions.<\/strong> The research has investigated the classification of non-current tangible assets from the normative-legal and scientific points of view. It has summarized the criteria applied in accordance with domestic and foreign legislation for the classification of non-current tangible assets. The research has substantiated the importance of improving the existing classification of such assets for accounting purposes. The research has also improved classification of non-current tangible assets according to the following criteria: the ability to bring economic benefits (long-term, immature) and the method of use in the production process (consumed, fruitful), which will significantly improve the structuring of enterprise assets.<\/p>\n

Keywords<\/strong>: classification; resources; criteria; non-current tangible assets; fixed assets; long-term biological assets.<\/p>\n

References:<\/strong><\/p>\n

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  1. Blank, I. A. (2004). Financial management: a training course : uchebnyj kurs<\/em>. Kiev: Elha, Nyka-Tsentr, 656 [in Russian].<\/li>\n
  2. Vankevich, V. E. (2007). Accounting for non-current assets and sources of their formation: state and development e<\/em> (Ph.D. Thesis). Minsk, 21 [in Russian].<\/li>\n
  3. Vovchuk, T. I. (2009). Accounting and analytical support for the management of the formation and use of forest biological assets \u00a0(Ph.D. Thesis). Kyiv, 165 [in Ukrainian].<\/li>\n
  4. Gevchuk, A. (2018). Payments as integrated accounting item and their classification. Modern Economics<\/em>, 8, 45-54.<\/li>\n
  5. Hnatiuk, A. A. (2019). Valuation and accounting of non-current tangible assets in agribusiness<\/em> : Rivne: Volyn. Oberehy, 196 [in Ukrainian].<\/li>\n
  6. Uorner, M. (2001). Classics of management. Spb. : Piter, 1168 [in Russian].<\/li>\n
  7. Oshmarin, Ya. V. (2008).\u00a0 Accounting for the depreciation policy of agricultural enterprises, 20 \u00a0(Ph.D. Thesis). Kyiv [in Ukrainian].<\/li>\n
  8. \u00a0Perevoznyk, N. V. (2007). Classification of biological assets in accounting and reporting. Formuvannia rynkovykh vidnosyn v Ukraini<\/em>, 8 (75), 71-76 [in Ukrainian].<\/li>\n
  9. Petruniak, N. V. (2010). Classification of enterprise assets taking into account international financial reporting standards. Zbirnyk naukovykh prats Natsionalnoho universytetu derzhavnoi podatkovoi sluzhby Ukrainy<\/em>, 1, 235-242 [in Ukrainian].<\/li>\n
  10. \u00a0Piliavoz, T. M. & Hluschenko, L. D. (2020). Current state and development trends of the agricultural sector of Ukraine. Modern Economics<\/em>, 24, 143-150. DOI: https:\/\/doi.org\/10.31521\/modecon.V24(2020)-23 [in Ukrainian].<\/li>\n
  11. Tax Code of Ukraine. (2010). Zakon Ukrainy \u2116 2755 vid 02.12.2010. Retrieved from : https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#Text [in Ukrainian].<\/li>\n
  12. Regulation (standard) of accounting 32 “Investment real estate” \u00a0Nakaz Ministerstva finansiv Ukrainy \u2116 779 vid 02.07.2007. Retrieved from : https:\/\/zakon.rada.gov.ua\/laws\/show\/z0823-07#Text [in Ukrainian].Economic encyclopedia. (1999). Moskva: Ekonomyka, 1054 [in Russian].<\/li>\n
  13. Economic encyclopedia. (1999). Moskva: Ekonomyka, 1054 [in Russian].<\/li>\n<\/ol>\n

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    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 13 January 2021<\/p>\n

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    Hnatiuk \u0410. (2021). A New Look at the Classification of Non-current Tangible Assets During a Crisis. Modern Economics<\/em>, 25(2021), 46-51. DOI: https:\/\/doi.org\/10.31521\/modecon.V25(2021)-07.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: \u041c 40 DOI: https:\/\/doi.org\/10.31521\/modecon.V25(2021)-07 [\/vc_column_text][vc_column_text] Hnatiuk Alla, Candidate of Economic Sciences, Associate Professor, \u201cRivne Professional College of National University of life and Environmental Sciences of Ukraine\u201d, Rivne, Ukraine ORCID ID: 0000-0002-8743-1932 e-mail: alla1720@gmail.com   A New Look at the Classification of Non-current Tangible Assets During a Crisis   Annotation. Introduction. Creation of
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