IMPROVING THE METHODOLOGY OF ACCOUNTING FOR INVENTORIES AND FIXED ASSETS OF AGRICULTURAL ENTERPRISES
DOI:
https://doi.org/10.30890/2567-5273.2025-39-03-056Keywords:
inventory accounting, fixed assets, valuation, revaluation, financial reporting, accounting methodology, agricultural enterprise, national standards, automation, asset managementAbstract
The article examines current issues in the methodology of accounting for inventories and fixed assets in agricultural enterprises. Particular attention is given to the evaluation, recognition, and revaluation of fixed assets, as well as the classificationReferences
Bochko, O., Maletska, O., and Dranus, L. "The Paradigm of State Competitiveness in the Digital Economy." Agrarian Economics, vol. 15, no. 1–2, 2022, pp. 9–17. URL: http://nbuv.gov.ua/UJRN/ae_2022_15_1-2_4 Accessed 1 June 2025.
Maletska, O. I. "Interaction of the Accounting Chamber of Ukraine with Other Subjects of State Financial Control." Actual Problems of Regional Economic Development, no. 17.2, 2021, pp. 46–56. Accessed 8 June 2025.
Ministry of Finance of Ukraine. Methodical Recommendations on Accounting of Fixed Assets. Order No. 561, 30 Sept. 2003. [in Ukrainian].
Ministry of Finance of Ukraine. Methodical Recommendations on Enterprise Accounting Policy. Order No. 635, 27 June 2013. [in Ukrainian].
National Accounting Standards (NAS). Buhgalter 911, https://buhgalter911.com/Res/NPSBO/NPSBO.aspx. Accessed 18 June 2025.
Ministry of Finance of Ukraine. National Accounting Standard (NAS) No. 7 “Fixed Assets”. Order No. 92, 27 Apr. 2000, with amendments of 3 Sept. 2012. https://zakon.rada.gov.ua/laws/show/z0288-00#Text. Accessed 18 June 2025.
Ministry of Finance of Ukraine. National Accounting Standard (NAS) No. 9 “Inventories”. Order No. 246, 20 Oct. 1999. https://zakon.rada.gov.ua/laws/show/z0751-99#Text. Accessed 18 June 2025.
Ministry of Finance of Ukraine. Instruction on the Use of the Chart of Accounts for Accounting of Assets, Capital, Liabilities, and Business Transactions of Enterprises and Organizations. Order No. 291, 30 Nov. 1999. https://zakon.rada.gov.ua/laws/show/z0893-99. Accessed 18 June 2025.
Salyuka, I., and O. Maletska. "Revaluation of Fixed Assets: Accounting and Documentation." Visnyk of Lviv National Agrarian University. Series: Agro-Industrial Complex Economics, no. 24.1, 2017, pp. 75–80. Accessed 18 June 2025.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Authors
This work is licensed under a Creative Commons Attribution 4.0 International License.
