obligations

The article is devoted to the analysis of objective signs of complicity in a criminal offense.

Objective signs of syphoning are characterized by: a) kilkic sign; b) a yakic sign; c) a single wrongful deduction for all spying students; d) a causal link between the spitting speakers and a single opposite result. The remaining two signs are indispensable for criminal offenses with a material warehouse.

The existing provisions and regulations for the accounting of the written-off objects of the fixed assets and the working balances creation to cover the expenses of land restoration were investigated. Taking into consideration the peculiarities of the Ukrainian enterprises activity in the field of oil and gas industry, the problematic aspects within the accounting of the fixed assets and other non- circulating assets were investigated.