Zamlynskyi V. Accounting of the use of fixed assets on agricultural enterprises

Object of study: business transactions with fixed assets to be reflected in the accounting of agricultural enterprises. Objective: To ensure the scientific development of the agricultural segment of accounting theory in terms of fixed assets and development of teaching approaches to construction accounting processes of reproduction and representation in qualitative reporting. Methods: Analysis and synthesis of economic and statistical research, mathematical methods, induction and deduction, analogy and comparison, ordering, questioning, grouping, classification. Scientific novelty: the first model was proposed expansion of richness of content and timeliness of information on use and reproduction of fixed assets, improved economic classification of fixed assets in agricultural production, information for calculating the need of fixed assets, an accounting approach to evaluation of basic tools, methodological approaches to the organization of the accounting department to determine fair value of fixed assets for the purposes of reproduction and their effective representation in reporting, documentary records of presence and use of fixed assets, accounting of the process of reproduction based leased facilities at farm level, reinforced by the adaptation of international accounting principles to the requirements of accounting for fixed assets agricultural enterprises, the principles of fixed assets in accounting, scientific approaches to the evaluation methodology of fixed assets in accounting, how automation of fixed assets.