Mats T. Accounting and audit of the fixed assets in agricultural enterprises

Object of research: the development and use of assets to be appearing in the accounting and financial reporting farms. Objective: To study theoretical and methodological principles and practical recommendations for improving the organization and method of accounting and audit of fixed assets of agricultural enterprises, which will ensure their effective functioning of investment and innovation base. Methods: analysis, synthesis, induction, deduction, generalization, comparison, grouping, abstract logic, elements of accounting methods, monographic. Scientific novelty: first proposed the principle of "resursopryznachennya" developed forms of primary documents for the accounting of fixed assets, including land, improved interpretation of the term "fixed assets" and advanced features of fixed assets, classification of fixed assets in accounting and management aspect, the display order in the accounting and financial reporting of fixed assets, methods of external and internal audit of fixed assets, had the further development of the procedure for recognition of basic assets as assets subject to an element of control over them, defining the basic provisions of the accounting policy for fixed assets, separation of the components of audit (informational, methodological, organizational, procedural, forecasting and strategic) and the disclosure of the contents of fixed assets.