Matviichuk L. Accounting and audit of fixed assets (on the materials of agricultural enterprises of Rivne region)

Object is the processes of formation, availability and use of fixed assets at enterprises. The purpose is to develop theoretical principles, organizational and methodical, scientific and practical provisions for the development of accounting and auditing of fixed assets of agricultural enterprises in terms of approximation of the domestic system to international standards. Methods. The following general and special methods are used: system approach, induction, deduction, theoretical comparison, statistical observation and grouping, tabular-graphical, expert evaluations, abstract and logical, causal relations, concretization, formalization, logical generalization. The results were implemented through implementation of the developed recommendations into practice that improve the quality, efficiency and informativeness of accounting and auditing data on fixed assets needed for effective management. The novelty lies in the development of theoretical and methodological principles and scientific and practical recommendations for the development of accounting and auditing of fixed assets in the agricultural sector of the economy. The following companies and institutions were introduced into the activities: AIE “Druzhba”, LLC “Rise-West”, LLC “Agro-Progress-2”, PE “Audit Company”, “Rivne-Consulting-Audit”, Department of Agro-Industrial Development of Rivne Regional State Administration and Rivne Institute of Higher Education “Open International University of Human Development “Ukraine”. Scope of use is the activities of agricultural enterprises.