Chala I. Accounting and audit operations with non-monetary current assets in the context of the theory of rational expectations

The theoretical, organizational and methodological issues of accounting and audit for non-monetary current assets have been deepened in the thesis. The economic nature of non-monetary current assets and its place within current assets of enterprise have been studied. The classification characteristics have been improved as well as understanding of non-monetary current assets concept in the context of the theory of rational expectations has been extended. The accounting models of cost movement of non-monetary current assets according to states of the theory of rational expectations have been worked out. The forms of source documents and changes in financial statements that provide formation of accounting and information on the cost movement of non-monetary current assets have been worked out. The organizational and methodical support of internal audit of the physical movement and the cost movement of non-monetary current assets have been developed that will promote effective management of such objects.