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Accounting region - Sopko V.V.

B.3. Region asset

B.3.1. Zagalna pobudova regional actives

B.3.1.1. Visited assets

The assets of the business - the main assets, the material and the non-material wartosts, as well as the result of the latest state sponsored processes and the fact that they have the power to bring the May Day - income.

Our practitioners find the most important and most important assets: on the other hand, we’ve got more resources, as a result, we’ve got less money, as a result, I’ve got a better chance, I’ve got a chance to come back soon.

In the National statutory accounting standard (clause 4) - assets are identified, as resources are controlled by ownership, as a result of which there are few, no problems, most of which are expected before May.

Vishchenaveden vimaga rosumіnnya offensive. First and foremost, the activity was manifested in heirs (as a result) of the past. In a different way, right now (ownership) (control) is control over the object, which should be kept before the asset is managed. First, scho pіdpriyemstvo (hairline) maє nadiyu (ochiku) at maybutnomu need for pidprimstvo groshihovyh koshtіv (anyway х ент)))) в в в) assets.

At the same time, the resource should not be recognized as an asset, but it would have been a big expense, and for some reasons, may be necessary for the completion of a continuous regional period to enter a small period.

By this way, the balance of the asset is seen as imagining, for example:

• Assessment of yogy mozhe buti is reliably marked;

• Ochimkutsya rejected in Maybutnogo economic vigod, pov'yazanih yogo vikoristannyam.

Vitrati on the darling and targeting of the asset, if you don’t have to go to the minds, turn on to the cost storage of the current (due) period (when talking about financial results) and can’t be displayed in balance.

An asset, as an economical potential, can be used in a form:


Equivalent groshih koshtіv;

virobic zobobov (the main zobobiv, intangible assets, virobnichny stocks in total);

unfinished work;

stocks of finished products;


financial investment;

debitory bargaining of legal abo physical entities.

Kozhen іz tsikh aktivіv spriya є nadhodhennyu ekonomіchnyh of vigod on p_dpriєmstvo in different ways:

1. Pridbani for pennies and for the state dyalnosti activists to secure at maybutnomu dodatkova the need for pennies for pidprimstvo.

2. Financing of investments in shares, regions, deposits, and so on, to secure the need for pennies to be paid at the expense of the foreclosure, and to dividends.

3. Debiting dealership - the process is straightforward due to pennies at Maybut as a result of repayments by debitors, but from pennies to banknotes rahid vid vzdіsnenny factoring operations.

4. Indirectly necessary penniless money - you can go around: with a hat you’ve removed assets, paid off goiters, healthy people, for example, barter transactions, paid dividends, paid off assets.