Mychak N. Accounting and analytical support of operations with non-current assets held for sale

The thesis presents the theoretical, organizational, methodical and practical provisions of accounting and analysis of operations with non-current assets held for sale. The main approaches to recognition of non-current assets held for sale as objects of accounting and analysis are presented in the thesis, and author's definition of this concept is provided. The peculiarities of valuation and revaluation of non-current assets held for sale are disclosed, taking into account the conditions for recognition of such assets. Methodical provision for accounting for non-current assets held for sale in accordance with national and international standards is developed. The organizational principles of accounting for non-current assets held for sale in terms of separation of accounting policy elements are investigated and the order of documentation is justified. The order of displaying information about non-current assets held for sale in the financial statements of enterprises in accordance with active requirements of domestic and international regulatory documents is presented. Organizational, informational and methodical provision of analysis for operations with non-current assets held for sale are developed and the system of analytical indicators are proposed.