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The article is devoted to the study of the documentary support for operations with
non-current assets held for sale. The importance of the study is determined by the fact that
in the Ukrainian business accounting and recording practice, information about economic
transactions with non-current assets held for sale is recorded in the forms approved for fixed
and intangible assets that do not reflect all the aspects of accounting for non-current assets
held for sale, which is inappropriate because it does not allow for their rational management
and control. Despite the judiciousness of studies on recording of transactions with non-current
assets, recording of transactions with non-current assets held for sale needs further studies
because it is not sufficiently developed nowadays.
Absence of special documentary support for accounting of non-current assets held
for sale is emphasized. The article’s aim is to develop recommendations for improving the
documentary support for transactions with non-current assets held for sale taking into account
the economic substance and legal specifics of such transactions.
The authors propose a form of the Act on reclassification of non-current assets into noncurrent assets held for sale, which can provides a substantiated documentary confirmation
of the execution of such transactions. This form takes into consideration all the necessary
information about recognition of an asset as one held for sale.
The authors’ recommendations are given. In order to improve the recording of
transactions with non-current assets held for sale, the primary documents should be issued
not only at the moment of such assets reclassification, but also prior to their reclassification
from non-current assets into non-current assets held for sale, and in the period of holding
them for sale till the moment of transfer to the buyers. Стаття присвячена дослідженню стану документального забезпечення
операцій з необоротними активами, утримуваними для продажу. Наголошено
на практичній відсутності спеціального документального забезпечення обліку
необоротних активів, утримуваних для продажу. Поставлено за мету розробити
пропозиції щодо вдосконалення документального забезпечення первинного обліку
необоротних активів, утримуваних для продажу. Підкреслено, що ведення обліку
необоротних активів, утримуваних для продажу, на основі типових форм, створених
для необоротних активів, не є коректним. У зв’язку з цим запропоновано форму Акту
про перекласифікацію необоротних активів до складу необоротних активів, утримуваних для продажу, яка забезпечує обґрунтоване документальне підтвердження
здійснення таких операцій. |
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