METHODICAL APPROACHES TO REGULATION THE VALUE OF FIXED ASSETS IN ACCOUNTING ENTERPRISES

The article is devoted to study of methodical support the valuation of fixed assets in accounting. Revaluation and amortization are determined by instruments for bring the book value of fixed assets to fair value. State of the normative and methodical provision of revaluation and amortization appraised. Recommendations to improve revaluation and amortization are presented, which increase the information reliability about the value of fixed assets in accounting and contribute to the formation of funds for their reproduction. In particular, it proposed to specify the method their revaluation, based on the fair initial cost of existing objects at the date of revaluation, and actual wear and tear; a mechanism for calculating the fair value; method of calculating the actual wear and tear of fixed assets in the process of their operation by taking into account in the calculations the coefficients of extensiveness, intensity and influence of operating environment conditions on physical depreciation, and the amounts of reduction/restoration of utility objects; consummate the fixed assets revaluation at the end of reporting year, both the initial/revalued value of the objects, and their depreciation, if it leads to an increase or decrease in the balance sheet by 5 percent or more. With regard to amortization, proposed to use the linear-production method, which bases on a straight-line method and considerates the level physical using of objects. Based on the identified factors affecting to useful life (operation) of fixed assets, has been derived a method for calculating it, the basis of which is the level of physical and moral wear, the standard operating life, as well as the expected coefficients of extensiveness, intensity and influence of environmental conditions on physical wear and tear.