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Audit - Usach B.F.

13.2. AUDITORSKAYA OTSINKA VARTOSTY OB'SKYV PRIVATIZATSY TA ORENDDI

Mayno otsynyutsya for vidpovіdoyu vartіstyu z urauuvannam znosu. For such an otsynkoyu vysnachayut kopatkovu (auktsionnu) tsinu power pidpriemstva, rozmіr statutnogo kapitalu, scho stolyorovat'sya pіd hour privatization, and takozh viznachayut tsini majna mestnogo pidpriemstva obo okremih o'ektiv with yogo transferred to the lease.

Відновною ватістю the basic засобів є їх balance vartість з урахуванням ідедексації. Al in the mainland does not take up to the land, on yakі rozmіcheno підприємство, надра тощо. Оцінювання вартості об'єктів івенвентаризації та оренди здійснють спеціальні комісії. So, the hour of privatization of the main powers is a special state of privatization; Під the hour of privatization of small, powerful countries - the comission, the border with the custodian of the given property, and is confirmed by the sovereign body of privatization, to the head of the comission to recognize the property of the prisoner; At the fund of the state mayna prajjuek komіsіya, it is obstructed by the orendodavs.

Tsey order does not cost vipadkiv, if the sales of the sovereign pidpriemstva to non-terrestrial people zdіysnyuetsya without competition.

Otsinyuvannya vartostі tsilіsnogo maynom complex should be carried out on the basis of the balance of benefits.

Maino otsynyut shlyavlyaetsya yavnogo Іnventarizatsii yogi, a warehouse transferring the balance, viznachennya vartosty ob'ekta for giving the balance, warehousing act otsinki vartostі tsilisnogo main complex. Prior to the conversion of the main, it includes: the basic zasobi і deposit, at that number is not completed; Turnaround activists (koshti, rozraunkki that іn.).

Inventory, for the results of the alleged storage of the balance, the number of that month is to be spent on the first day, in which one the land may be leased. Until the 15th day of the month, the documents from the results of the inventory and the transfer balance are to be submitted to the privatization committee. Інвентаризації підлягає державне майно підприємства, у том чисlі зношені Principal zasobi, ob'ekti neobrobnichogo gratitude, and takozh dіyuchi, ті, що perebuivayut at repair, on reconstruction, on conservatism abo in reserve. Prichomu vartnist lane can be replaced with a license for damage to the establishment of a special regime of privatization. Оцінюняня майна має бути held at the tenth line of the day of filing documents about the result of the inventory.

Prior to the act of completion, the transfer balance sheet and the documents for the resultant inventory should be provided.

Pochatkovu vartitost of the main zasobіv viznachayut for giving a balance, відновну - розраховуть on підставі первинної вартості, відко-ригованої відповідно до кефіцієнтів індексації, vestanovleniy Kabinet Ministry of Ukraine.

Vartizt otkrynikh zasobniv otsinyut, vyhodychichi z їx actually nayavnosti vartosty pridbannya.

Pіsumkove оціювування івенвентарних об'єктів completed the warehouse of the act, a kind of solidified kerivnik to the privatization chi ordoradavets. Prior to the act, I shall issue a permit for the construction of a vynnnovno war industry.

Basic zasobi, yak transferred to the lease, so i pribbani pіd hour оренди, підлягають викупу за рахунок амортвідрахувань на майно орендодавця і centralіівованих каітаталовкладень. However, one does not pick up the basic werewolves of zasobi, pribanda ogrendar for rahunok income (pributku), for the presence of accounting documents.

For zapobіgannya (profilaktiki) the facts of the understatement of the chi hanging up of the sovereign's mayor to the vikonannya of robots from privatization, to receive auditors for contracts with the bodies of privatization in the form of auditor's visnovku.