THEORETICAL BASES ORGANIZATION OF NON-CURRENT ASSETS ACCOUNTING

Abstract

Organization of accounting makes it possible to determine the status and characteristics of the national accounting system, identify the factors and patterns of development. This process involved and study features of his branch of at the enterprise. It draws attention to the proportion of fixed assets in the property of agricultural enterprises that require additional research. Theoretical and methodological basis of research is highlighted in the writings of economists research position in the field of non-current assets and their accounting. Implementation of the goals and objectives of the scientific work carried out by the following methods: a systematic approach, synthesis, monographic, analysis, comparison etc. In the article grounded theoretical and methodological principles of accounting in the current economic conditions. The general approaches and basic principles, purpose, objectives and stages of accounting at the enterprise. Displaying sectoral features of accounting neobortnyh assets at agricultural enterprises. Prospects for further research will be used to study the international experience of accounting of fixed assets and justification of the transition of national accounting systems for information technology