foreign operations

Methodological approaches to accounting operations revenues non-current assets

The economic interpretation of the notion “income” in the scientific literature has been
considered that has made it possible to systematize the main ways of non-current-assets revenues to
the company. For this purpose the analysis of scientific publications related to the revenue fixed
assets in Ukraine for 2011-2013 has been carried out and two issues discussed by scientists have been
singled out: an accounting reflection of revenue fixed- assets transactions and their tax issues.