provision

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.

The article develops the previous author’s studies of syntactic constructions in special texts. Based on definitions in the latest International Standard ISO 5127:2017, peculiarities of language for special purposes in comparison with language for general purposes and the related distinction of criteria applied for assessing linguistic phenomena are shown. Ukrainian equivalents of the typical syntactic constructions expressing requirement, prohibition, recommendation, permission, possibility and capability in English- and German-language standards are proposed.

There are growing risks in the conduct of financial and economic activities by economic agents in the conditions of the modern economy, and because a reliable information base is needed both for management purposes and for market counterparties regarding the means actually available at an enterprise to overcome the risk of loss (reduction) of capital. Accounting and public reporting is the only tool that provides information in formalized data on the size of the reserve and insurance potential established by an entity.