Iatsunska O. Organizational and methodological support of fixed assets for the stages of the life cycle

The theoretical, methodological and practical issues of organizational and methodological support of fixed assets accounting by stages of the life cycle were investigated in the dissertation. The classification model of fixed assets in static and dynamic state was developed. The theoretical background, prerequisites and practical implications of the IFRS adoption in Ukraine were determined. The theoretical approaches to the fixed assets valuation were systematized, and according to them the correlation matrix of estimates with the stages of the life cycle was constructed. The model of realizing the procedure of the impairment of fixed assets was developed.