Semyon V. Accounting of noncurrent assets in Ukraine and Hungary: comparative aspect

The purpose of research lies in the harmonization of accounting system in Ukraine and Hungary under conditions of Euro-integration on the basis of detecting the peculiarities of accounting reflection of noncurrent assets in the above mentioned countries. Objective of research: process of accounting of noncurrent assets of market participants in Ukraine and Hungary. Subject of research: totality of theoretical, organizing and methodical issues of accounting of noncurrent assets in conditions of euro-integration. Methods of research: comparative, observation, abstract and logical method, cause-and-effect relations, modelling, theoretical summing up, classification, comparison, historical, systemic and statistical approach. Scientific novelty of the results obtained lies in theoretical basing and solving several issues, connected with harmonization of accounting systems of Ukraine and Hungary in conditions of euro-integration on the basis of determining the peculiarities of accounting of noncurrent assets. Main theses of scientific novelty of received results consists in the following: for the first time the issues as follows have been obtained: theoretical and organizing statements of accounting of noncurrent assets necessary for providing the transformation of reporting information of market participants taking into account the national peculiarities of accounting systems while setting the international cooperation. The issues have been improved as follows: the organization of accounting of noncurrent assets in the field of documenting and structuring the accounting policy as a basis of information provision of structure of situational and matrix model of accounting; methodical approaches in accounting of fixed assets in the field of their evaluation while incoming and leaving, counting of depreciation taking into account the experience of Ukraine and Hungary which provides the increase of informational content of accounting information, actual evaluation of enterprise's assets and adjusting of national accounting system in accordance with informational needs of foreign investors; process of accounting of noncurrent assets in conditions of using computer technologies in the field of determining the main requirements for module "Fixed assets" for efficient choice of accounting programme and development of module of efficient transformation of accounting assets of market participants from the countries of the world on the basis of situational and matrix modelling which facilitates the decrease of labour intensity of accounting process, curtailments of terms of accounting information processing, increase of its quality, authenticity and clearness. The following issues undergone further development: basing of theoretical principles of comparative analysis of accounting systems of the world countries using the comparative method as a basis of determining the comparison of reporting information; determining of noncurrent assets as a group of physical resources and intangible assets, expressed in money terms which are used by the enterprise for gaining its aims during the long period of time which provides the single conception of this type of property by the market participants regardless of the form of property, form of incorporation, country of registration; organizing and methodical statements of forming and submitting the financial report of enterprises in the field of its structure and conditions of promulgation on the basis of approving the statements of normative documents of Ukraine and Hungary about accounting with the aim of setting the information connections between the strategic partners. Implementation extent: research results have been implemented into the practice of the PJSC "Beregivskiy radiozavod", subsidiary enterprise "LUDA", "BEREG-CABLE GmbH" Ltd. Separate research results have been implemented in the educational process of Zhytomyr State technological university and Transcarpathian state university.