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Improvement of accoun ng and financial repor ng system is carried out in Ukraine in accordance with the requirements of interna onal standards and legisla on of the European Union. There are certain differences in the contents of AP(S) 7 «Fixed assets» and IAS 16 «Property, plant and equipment» regarding criteria of recogni on of the asset as a fixed asset; its classifica on, assessment and reassessment; deprecia on methods etc. According to recogni on of the asset in interna onal prac ce there is a probability that future economic benefits will come directly to the en ty and professional judgment should be applied during determina on of the unit of object in each case. Classifica on of fixed assets includes separate classes of vehicles (ships, planes and cars) and tools, instruments and implements (furniture, supplies and office equipment). Determined types of value of fixed assets: current (recoverable), book value and sales price. There is no residual, net realizable value of a non-current asset. Reassessment of property, plant and equipment occurs when the residual value of an object substan ally differs from its fair value. The use of the following three methods of deprecia on of fixed assets is regulated: straight-line (corresponds to the straight-line method according to AP(S) 7); decrease in residual value (analogue decrease in residual value); sums of units of produc on (analog of the manufacturing method). Such two methods of deprecia on as cumula ve and accelerated reduc ons in residual values are absent, but other deprecia on methods are available and not limited in usage. Implementa on of IAS 16 «Property, plant and equipment» by subjects of public interest in Ukraine will allow to switch into interna onal accoun ng prac ce.

Implemenation of IAS 16 «Property, plant and equipment» in activity of entities of public interest