Goretska L. Assets in the national accounting systems

Accounting system and the condition of assets accounting at the enterprises of the different countries of the world. The goal of research: the grounding of the theoretical and methodical concepts and also working out the practical recommendations concerning the improvement of accounting for assets. Methods: system approach, modeling, historical, observation, comparison, cause-effect links. Theoretical and practical results: urgent problems relating to improvement of methodical and practical issues concerning accounting for assets have been researched and resolved. The results of research may be used in author's publications, teaching materials and conference reports as well as in the usage of the scientific-practical recommendations on the organizational-methodic issues of accounting for assets in the enterprises’ activity. Research novelty: consists of the theoretical and methodical substantiation and resolution of a number of issues concerning the improvement of accounting for assets. The research brought the following scientific results: the necessity of the system approach to the consideration of the accounting construction, the conventional character of the concept “international accounting” has been proved and the necessity of the regional approach to the accounting harmonization in a whole and in the part of assets has been grounded; the legal definition of assets has been clarified and the new interpretation of the “assets” concept; has been offered the recommendations concerning the changing the effective accounting statements (standards) in part of the assets recognition, their reflecting in statements, the improvement of the organizational-methodic aspects of the accounting for fixed assets; the improvement of the property controls system by the provisions complex creating has taken the further development; the concept of the Ukraine’s accounting system improvement in the part of the increasing the operating character of the accounting and the comparability of the data of accounting for assets in the system of statistic indicators. Extent of implementation: the research results are being used in activity of the non-ore materials industry enterprises of Zhytomyr region and in teaching such discipline as "Accounting in foreign countries" at ZIET and have been taken for consideration the Methodical Council on Accounting of Ministry of Finance of Ukraine. Effectiveness: ensures fair representation of assets in accounting and enables to control their turnover transactions. Sphere, branch of usage: economic activities of enterprises of all ownership and business forms.