УДК 657.42
С. М. Кафка
Івано-Франківський національний технічний університет нафти і газу
ОЦІНКА В БУХГАЛТЕРСЬКОМУ ОБЛІКУ
© Кафка С. М., 2017
Досліджено основні підходи до оцінювання об’єктів в економічній літературі та виокремлено два підходи – економічний та бухгалтерський. Розкрито сутність оцінки в бухгалтерському обліку та основні підходи до оцінювання об’єктів для відображення їх у фінансовій звітності підприємства. Виокремлено особливості грошової оцінки як методу бухгалтерського обліку і оцінки всіх статей балансу за справедливою вартістю на дату звітності.
Ключові слова: оцінка, метод обліку, історична вартість, справедлива вартість, фінансова звітність.
S. M. Kafka
Ivano Frankivsk National Technical University of Oil and Gas
EVALUATION IN ACCOUNTING
© Kafka S. M., 2017
The basic approaches to evaluating the objects in the economic literature have been investigated and two approaches – economic and accounting – have been singled out. The essence of accounting estimates and key approaches in assessment the objects to reflect them in the financial statements of enterprise have been revealed. The features of the monetary assessment as a method of accounting and evaluation of all balance sheet items at fair value on the reporting date have been pointed out.
Argued that the fixed assets and intangible assets advisable to be accounted for at historical cost, taking into account depreciation. It is proved that the balance is disturbed in case of revaluation of fixed assets and intangible assets, and therefore proposed revaluation of fixed assets and intangible assets are not amortized or not to display the revaluation accounts.
The research is based on the fact that monetary valuation as a method of accounting and balance sheet at fair value at the reporting date is certainly necessary, but evaluation of balance sheet items should not appear in accounts. Noted benefits assessment at cost of acquisition, as it represents the price of the real deal and can be checked.
Pozytsiyuyuchy assessment in the accounting system out of its purpose and respect reflected in the statement of income, comparable to the costs incurred that is objective, based on the principle of matching revenues and expenses. Referring dootsinok amounts of fixed assets directly to an increase in retained earnings of the enterprise, which provides domestic and international accounting standards, as is the debate among scientists. This is due to the fact that the envisaged approach violates the principle of matching revenues and expenses, as dootsinenoyi depreciation of the value of fixed assets are included in the cost reporting period, thus reducing loss.
Overall, it is concluded that the removal of historical accounting estimates will lead to its destruction. On the other hand, especially managers, investors and creditors need more real at the reporting date valuation of the enterprise than historical. Therefore, we propose to solve this problem as follows: Accounting keep using only historical value. On the basis of such accounting constitute balance sheet, which is the basis of Article transformation
of historical cost in a fair, but with the fair value compile a report on the financial position of the company.
Key words: assessment, method of accounting, historical cost, fair value, the financial report.
Література – 9