Keyword: «fixed assets»

The article is devoted to the issues of land use efficiency as the most important component of the fixed capital of an agricultural enterprise. The article provides a definition of fixed assets and identifies the main features of classifying objects as fixed assets, according to which land plots are classified as fixed assets. The author, on the basis of the study, identified the main problems of the effective use of land for agricultural enterprises.

The relevance of our research is due to the problem of choosing a model for the subsequent evaluation of assets, which arose in connection with the introduction of the federal standard of accounting for fixed assets FSA 6/2020 «Fixed Assets». The purpose of writing a scientific article is to study the techniques and methods of accounting of fixed assets presented in the standard, presenting of information in the financial statements. As a result of the conducted research, the algorithm for selecting a model for the subsequent evaluation of fixed assets was considered. The authors identified the problems of choosing an evaluation model for fixed assets put into operation before the adoption of the standard due to the transition to accounting according to the new standard.

The article is devoted to methodological issues of analyzing the efficiency of using fixed assets. The article identifies the main information sources for analyzing fixed assets, describes the main stages of its implementation as a complex system, defines analytical procedures for analyzing fixed assets by blocks in their interaction, and identifies the main factors that influence the efficiency of using fixed assets of enterprises.