СУЩНОСТЬ И КРИТЕРИИ ПРИЗНАНИЯ АКТИВОВ В УЧЕТЕ И ОТЧЕТНОСТИ. ESSENCE AND CRITERIA FOR RECOGNITION OF ASSETS IN ACCOUNT AND REPORTING
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Date
2021
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Abstract
Мета дослідження – вивчення питань розкриття та інтерпретації в економічних науках і бухгалтерському обліку сутності понять «активи» і «капітал», обґрунтування власних суджень за вказаними поняттями. Оригінальність і наукова новизна дослідження – зроблено спробу довести, що у системі обліку і звітності поняття
«Активи» має прийматися як зміст, а поняття «Капітал» та «Зобов'язання» – як форма, тобто як права власності на активи, що знаходяться під контролем компаній. The purpose of the paper is to study the issues of disclosure and interpretation in economic sciences and accounting of the essence of the concepts of "assets" and "capital", substantiation of their own judgments on these concepts. Research methodology – methods of description, comparison, formalization, abstraction, analysis and synthesis were used in the work. The meaning of the study is the expression of objects common for all economic sciences in different concepts and the assignment of different functions to them lead to discrepancies in the economic language, and, consequently, to a gap in the theory and methodology of forming and evaluating information about the same objects. Therefore, it is important to correctly disclose and formulate problematic issues that exist in the area under consideration. Research results can be used and applied to unify economic concepts, to better understand and evaluate information about the activities of institutional units. As a result of the study, it was revealed that in the accounting literature and regulatory documents, assets are defined and recognized only as a source of income or economic benefit, and the accounting and reporting methodology is based on the relevant definitions and recognition criteria. It is substantiated that when formulating the semantics of the concept of "assets" and recognizing objects in reporting as assets, it is necessary to take into account both their economic and social functions. Further
development of the accounting methodology should proceed on the basis of this concept.
Originality and scientific novelty of the research – an attempt is made to prove that in the accounting and reporting system, the concept of "Assets" should be accepted as content, and the concepts of "Capital" and "Liabilities" – as a form, that is, as ownership
rights over assets under the control of companies.
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поняття, активи, капітал, визначення, визнання, зміст, форма, право, власність, concept, assets, capital, definition, recognition, content, form, right, property