Оборотні активи підприємства: аспекти бухгалтерського обліку за національними та міжнародними стандартами та їх класифікація

Abstract

An important aspect in modern conditions is the continuation of the reforming of the accounting system in Ukraine in accordance with international standards, which is associated with integration processes at
all levels of functioning of economic entities of the economy and state policy and regulation. The purpose of
this article is to study aspects of national and international provisions (standards) of accounting, which are
related to the organization of accounting for current assets and their reflection in financial statements, to d etermine approaches to the essence and classification of this research object for their effective accounting
and management.
This publication conducted the research and analyzed the approaches to defining the essence of the
category of "current assets", as well as such important elements as "cash", "stocks", "accounts receivable"
based on scientific publications and national and international standards, identified common features and
differences in the composition of these elements, approaches to their assessment, aspects of reflection in
the financial statements. The study confirmed that the approximation of the structure of Ukrainian accounting
standards and the formation of financial statements to international ones, the legislation of Ukraine is getting
closer to the normative documents of economically developed countries and allows simplifying the organization of accounting, making information more transparent and simple for all categories of users, but at the
moment, however, there are discrepancies in interpretations of the organization of accounting in Ukraine in
comparison to other states. Investigating approaches to the classification of circulating assets according to
various criteria, management objectives and structural elements, the most common classification of defense
assets was proposed by E.A. Donin from the point of view of the modern conditions of the operation of the
enterprise and its financial stability, management of the efficiency of using working capital, which is invested
in its current assets and the main elements - cash, stocks and accounts receivable. It has been proved that
the effective use and management of circulating assets and their elements is impossible without studying
and knowledge of modern regulatory legislation in the formation of an enterprise's accounting policy and effective organization of accounting on it.