Kafka S. Methodology and organization of accounting of non-current tangible assets

Object is the process of formation of information on accounting in the part of non-current tangible assets, aimed at meeting the needs of a wide range of users. The goal is to improve and develop theoretical, methodological, organizational and practical principles of accounting for non-current tangible assets in accordance with the requirements of a wide range of users of information in terms of ensuring all its qualitative characteristics. Methods which were used include analysis, synthesis, induction, deduction, abstraction, idealization, generalization dialectic, systemic, historical, epistemological, formal logic. The results have been realized by substantiating and developing practical recommendations for improving the methodological and organizational provisions of the accounting of non-current tangible assets, their estimation, reflection in the current accounting and financial reporting. Novelty lies in solving a scientific problem related to the development and improvement of theoretical, methodological, organizational and practical provisions for the accounting of non-current tangible assets in accordance with the requirements of users for management purposes. Implemented in the activities of PJSC "Ukrnafta", PJSC "Ukrtransgas", branch of the management of the main gas pipelines "Prykarpatransgas" of PJSC "Ukrtransgas", oil and gas production "NadvirnaNaftogaz" of PJSC "Ukrnafta", "Navigator-komplekt" LTD, "Capital-leasing" LTD, "Ukrainian Audit Office" LTD, "Audit-Service INC" LTD, Ivano-Frankivsk National Technical University of Oil and Gas. The scope of use is the activities of enterprises in the oil and gas industry.