Kuzminskyi B. Accounting and control of forfeited assets of subjects of international economic activity

The thesis is devoted to the investigation of theoretical, organizational, methodological and practical provisions of accounting and control of forfeited assets of subjects of international economic activity. The provisions of regulatory and legal acts, which regulate accounting and control of forfeited assets of subjects of international economic activity, have been analyzed. Their classification has been improved and their definition has been proposed. The through-automated system of operational accounting and control of forfeited assets of subjects of international economic activity and state database with common name Register of assets that were forfeited by the customs were worked out and proposed in order to accumulate information about all financial and economic transactions with forfeited assets. Creation of identification number for every forfeited asset of subjects of international economic activity, which must be common for all administrators of forfeited assets, has been proposed. The way of improvement of organization of circulation of documents and the ways of modernization of formation of reporting on results of administration of forfeited assets of subjects of international economic activity by means of their automation have been proposed. The need to improve the process of realization of forfeited assets and to strengthen the role of operational control in it have been proved. Proposals concerning organization of operational control of forfeited assets of subjects of international activity have been made and capability of its automation has been figured out.