Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук

NEW DIRECTIONS OF PROPERTY ACCOUNTING

on .

UDC 657.922
 
VERENICH O.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE 
 
SHAPOVALOVA A.,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of KNUTE
 
NEW DIRECTIONS OF PROPERTY ACCOUNTING
 
Methodological basis of forming in accounting the information about operational and investment real estate according to national standard of accounting 32 "Investment Property" are researched in the article. To ensure coordination of separate regulations of national accounting standards it is offered in amend the standards 7 "Fixed assets" and 9 "Inventories". There have been offered the methodological approaches to the current accounting of operations with real estate objects. The main regulations of accounting policy of an enterprise in investment property are defined.

 NEW DIRECTIONS OF PROPERTY ACCOUNTING