revaluation

PRESERVATION AND USE OF THE DEFENSE TOWERS OF THE OLD CITY OF KAMIANETS-PODILSKYI

The subject of the study is the preservation and use of defensive towers of the Old City of Kamianets-Podilskyi. Most of the defense towers are on the balance sheet of the National Historical and Architectural Preserve «Kamyanets» and are included in the tourist infrastructure of the city. The location of some of them in hard-to-reach places makes it difficult for tourists to see and visit, which requires finding new approaches to their revalorization.

REVALUATION OF MONASTERY HOSPITAL GARDEN AT THE CHURCH OF SAINT LAZAR IN LVIV

The real state of the system green areas of the city of Lviv requires the identifications, preservation and development of garden and park objects that have not yet been territorially lost. The territories of the monastery gardens of Lviv, which have partially preserved or completely lost their original function, still remain like this. The monastery garden at the former hospital and church of Saint Lazarus (now the “Dudaryk” choir school) is one of them.

Methodological Approaches to Evaluation and Revaluation of Fixed Assets in the Context of Implementing International Accounting Standards

It has been established that the issues of methodological nature are of key importance in ensuring the reproduction process of the elements of material and technical resources, among which the issues of applied significance should be emphasized, such as justification of criteria and indices which can be indicators of the reproduction process state; developing algorithm of the latter at its various stages; modeling reproduction processes at the enterprise.