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Description:
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Удосконалене визначення поняття “товар” в обліковому аспекті для торгових підприємств запропоновано на підставі докладного аналізу відповідних наукових і нормативних джерел. При цьому обґрунтовано обов’язковість такої умови визнання товару активом як встановлення достовірної вартості, запропоновано використовувати більш загальне поняття “обмін” замість понять “продаж” чи “реалізація”, словосполучення “отримання економічних вигід” – замість “отримання прибутку”. Trade as a type of activity is carried out by the majority of enterprises, both in Ukraine
and abroad. Trade in Ukraine was rapidly growing in 2012–2017, with re-orienting to EU
markets, which modifi es the requirements to goods, approaches to their management and
accounting. This raises the importance of theoretical studies associated with interpretation of the notion “goods”. The article aims to propose an optimized defi nition of “goods” for accounting purposes of trade enterprises by making a review of the existing approaches to this category defi nition, found in theoretical studies and normative documents. A review of theoretical and normative sources shows the lack of agreement in the interpretation of “goods” that tend to be addressed by researchers from broader (economic) and narrower (accounting) perspective. The defi nition of “goods” for accounting purposes of trade enterprises is, therefore, optimized by summing up theoretical defi nitions of “goods” and
interpretations of the notions “sales”, “distribution”, “exchange”, and “profi t”. It is justifi ed that to be recognized as a good, an asset must be reliably measured. It is also proposed to use a more comprehensive notion “exchange” in place of “sales” or “distribution”, and “obtain an economic benefi t” in place of “obtain a profi t”. The resulting defi nition of “goods” is: “Assets (excluding money), which value is reliably defi ned, which are supposed to be used
for further exchange in order to obtain an economic benefi t, and which main purpose is to meet consumer demand”. |