THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING

THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING

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This article Cytotoxic Immune Response to a Xenogeneic Bioartificial Liver provides a critical analysis of research in accounting of fixed assets; the basic issues of fixed assets accounting that have been developed by the Ukrainian scientists during 1999-2016 have been determined.It is established that the problems of non-current assets taxation and their classification are the most noteworthy.In the dissertations the issues of fixed assets classification are of exclusively particular branch nature, so its improvement is important.

The purpose of the article is developing science-based classification of fixed assets for accounting purposes since their composition is quite diverse.The classification of fixed assets for accounting purposes have been summarized and developed in Figure 1 according to the results of the research.The accomplished analysis of existing approaches to classification of fixed assets has made it possible to specify its basic types and justify the classification criteria of fixed assets for the main objects of fixed assets.

Key words: non-current Simulation of Cooling Island Effect in Blue-Green Space Based on Multi-Scale Coupling Model assets, fixed assets, accounting, valuation, classification of the fixed assets.JEL:G M41.