{"id":12675,"date":"2022-04-18T14:21:48","date_gmt":"2022-04-18T11:21:48","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=12675"},"modified":"2022-12-15T13:44:12","modified_gmt":"2022-12-15T11:44:12","slug":"12675","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=12675","title":{"rendered":"\u0422\u0435\u043e\u0440\u0435\u0442\u0438\u043a\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456"},"content":{"rendered":"

<\/p>\n

\u0422\u0415\u041e\u0420\u0415\u0422\u0418\u041a\u041e-\u041c\u0415\u0422\u041e\u0414\u0418\u0427\u041d\u0406 \u0410\u0421\u041f\u0415\u041a\u0422\u0418 \u041e\u0411\u041b\u0406\u041a\u0423 \u0406\u041d\u0412\u0415\u0421\u0422\u0418\u0426\u0406\u0419\u041d\u041e\u0407 \u041d\u0415\u0420\u0423\u0425\u041e\u041c\u041e\u0421\u0422\u0406<\/p>\n

THEORETICAL AND METHODOLOGICAL ASPECTS OF INVESTMENT REAL ESTATE ACCOUNTING<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 211-216. \u041d\u043e\u043c\u0435\u0440: \u21162,<\/strong> \u0422\u043e\u043c 1, 2022 (30<\/strong>4<\/strong>)<\/strong><\/p>\n

https:\/\/doi.org\/10.31891\/2307-5740-2022-304-2(1)-30<\/a><\/p>\n

\u0406\u0412\u0410\u041d\u0427\u0415\u041d\u041a\u041e\u0412\u0410 \u041b. \u0412.
\n\u041e\u0434\u0435\u0441\u044c\u043a\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u044f \u0445\u0430\u0440\u0447\u043e\u0432\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439
\nhttps:\/\/orcid.org\/0000-0002-8402-4637<\/a>
\n\u041b\u0410\u0413\u041e\u0414\u0406\u0404\u041d\u041a\u041e \u041d. \u0412.
\n\u041c\u0438\u043a\u043e\u043b\u0430\u0457\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443
\nhttps:\/\/orcid.org\/0000-0002-8472-1395<\/a>
\n\u0423\u0416\u0412\u0410 \u0410. \u041c.
\n\u0427\u043e\u0440\u043d\u043e\u043c\u043e\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0456\u043c\u0435\u043d\u0456 \u041f\u0435\u0442\u0440\u0430 \u041c\u043e\u0433\u0438\u043b\u0438
\nhttps:\/\/orcid.org\/0000-0001-5239-5516<\/a>
\n\u0421\u0404\u0420\u041e\u0412\u0410 \u0406. \u0410.
\n\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0456\u043c\u0435\u043d\u0456 \u0421\u0435\u043c\u0435\u043d\u0430 \u041a\u0443\u0437\u043d\u0435\u0446\u044f
\nhttps:\/\/orcid.org\/0000-0001-7178-9609<\/a><\/p>\n

Larysa IVANCHENKOVA
\nOdessa National Academy of Food Technologies
\nNatalia LAGODIIENKO
\nMykolaiv National Agrarian University
\nAlla UZHVA
\nPetro Mohyla Black Sea National University
\nIryna SIEROVA
\nSimon Kuznets Kharkiv National University of Economics<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0438\u0437\u043e\u0432\u0430\u043d\u043e \u0442\u0430 \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043e \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u043a\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456. \u0423\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043e \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456. \u0412\u0438\u0434\u0456\u043b\u0435\u043d\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u0456 \u043e\u0437\u043d\u0430\u043a\u0438 \u0442\u0430 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u0440\u043e\u0437\u043c\u0435\u0436\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0442\u0430 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456. \u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0443\u043c\u043e\u0432\u0438 \u0434\u043b\u044f \u0442\u043e\u0433\u043e, \u0449\u043e\u0431 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0441\u043e\u0431\u0438 \u0432\u0438\u0437\u043d\u0430\u0442\u0438 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u044e \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044e. \u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0438\u0445 \u043e\u0431\u2019\u0454\u043a\u0442\u0456\u0432, \u044f\u043a\u0456 \u0432\u0438\u0437\u043d\u0430\u044e\u0442\u044c\u0441\u044f \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u044e \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044e. \u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443. \u0421\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0438\u0437\u043e\u0432\u0430\u043d\u043e \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u043e\u0446\u0456\u043d\u043a\u0438 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0432 \u043e\u0431\u043b\u0456\u043a\u0443. \u0414\u043e\u0432\u0435\u0434\u0435\u043d\u043e, \u0449\u043e \u043e\u0431\u043b\u0456\u043a \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0437\u0430 \u043f\u0435\u0440\u0432\u0456\u0441\u043d\u043e\u044e (\u0437\u0430\u043b\u0438\u0448\u043a\u043e\u0432\u043e\u044e) \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044e \u043f\u043e\u0434\u0456\u0431\u043d\u0438\u0439 \u0434\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432. \u0412\u0438\u0434\u0456\u043b\u0435\u043d\u043e \u0432\u0456\u0434\u043c\u0456\u043d\u043d\u043e\u0441\u0442\u0456 \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0432 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0437\u0430 \u043f\u0435\u0440\u0432\u0456\u0441\u043d\u043e\u044e \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044e \u0432\u0456\u0434 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432. \u041d\u0430\u0433\u043e\u043b\u043e\u0448\u0435\u043d\u043e \u043d\u0430 \u0442\u043e\u043c\u0443, \u0449\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u043d\u0430 \u0441\u044c\u043e\u0433\u043e\u0434\u043d\u0456 \u043d\u0435 \u043c\u0456\u0441\u0442\u0438\u0442\u044c \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u0434\u043b\u044f \u043e\u0431\u043b\u0456\u043a\u0443 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430: \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c, \u00a0\u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c, \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439\u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c, \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0441\u043e\u0431\u0438, \u0437\u0435\u043c\u043b\u044f.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The article systematizes and generalizes theoretical and methodological aspects of investment real estate accounting. Approaches to investment property identification are generalized. Classification features and criteria for distinguishing between operating and investment real estate are highlighted. The division of real estate into investment and operating real estate should be based not on how such real estate is used today, but on how (for what purpose) it is planned to use it in the future. To do this, the accountant must have documents such as: contracts, orders, protocols, any planning documents (business plan, financial plan, etc.) that allow to conclude on the further use of real estate. The conditions for recognizing fixed assets as investment property are defined, in particular: they are used exclusively for the purpose of receiving lease payments (only from operating lease, temporary, without transfer of ownership or lease for most of the useful life of such objects ); and \/ or they are used to increase equity (for example, they may be held with the prospect of rising property values and subsequent possible sales, but not for 12 months, but much longer, most likely indefinitely).<\/p>\n

A list of generally accepted objects that are recognized as investment property has been established. The reflection of investment real estate on accounting accounts is considered. Methodological approaches to the assessment of investment real estate in accounting are systematized. Purchased or created investment property is credited to the balance sheet at its original cost. Its calculation is quite similar to the original cost of fixed assets. At the balance sheet date, investment property can be carried using one of the two methods included in the entity’s accounting policy: at cost less accumulated depreciation and impairment losses on investment property and at fair value. It is proved that the accounting of investment real estate at the original (residual) value is similar to the accounting of fixed assets. Differences of reflection in the accounting of investment real estate at initial cost from fixed assets are allocated. It is emphasized that the Tax Code currently does not contain special rules for accounting for investment property.<\/p>\n

Key words: real estate, investment real estate, operating real estate, fixed assets, land.<\/p>\n

\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n

    \n
  1. \u0426\u0438\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 16 \u0441\u0456\u0447\u043d\u044f 2003 \u0440\u043e\u043a\u0443 \u2116 435-IV. URL: http:\/\/zakon0.rada.gov.ua\/laws\/show\/435-15.<\/li>\n
  2. IAS 40 \u00abInvestment Property\u00bb. URL : http:\/\/eifrs.ifrs.org\/eifrs\/bnstandards\/uk\/2013\/IAS40.pdf.<\/li>\n
  3. \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 32 \u00ab\u0406\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c\u00bb : \u041d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 02.07.2007 \u0440. \u2116 779. URL : https:\/\/zakon.rada.gov.ua\/laws\/show\/z0823-07.<\/li>\n
  4. \u041f\u043b\u0430\u043d \u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0430\u043a\u0442\u0438\u0432\u0456\u0432, \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443, \u0437\u043e\u0431\u043e\u0432’\u044f\u0437\u0430\u043d\u044c \u0456 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439 : \u041d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 09.12.2011 \u0440. \u2116 1591. URL :\u00a0http:\/\/zakon3.rada.gov.ua\/laws\/show\/z1557-11<\/a>.<\/li>\n
  5. \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 7 \u00ab\u041e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0441\u043e\u0431\u0438\u00bb : \u041d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 27.04.2000 \u0440. \u2116 92. URL : https:\/\/zakon.rada.gov.ua\/laws\/ show\/z0288-00.<\/li>\n
  6. \u041e\u043d\u0438\u0449\u0435\u043d\u043a\u043e \u0412. \u0406\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u0413\u043e\u043b\u043e\u0432\u0431\u0443\u0445<\/em>. 2020. \u0412\u0435\u0431-\u0441\u0430\u0439\u0442. URL : https:\/\/www.golovbukh.ua\/article\/7243-nvestitsyna-neruhomst.<\/li>\n
  7. \u0421\u043b\u043e\u043c\u0447\u0438\u043d\u0441\u044c\u043a\u0430\u00a0\u0421.\u041e.<\/a>\u041a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0434\u043b\u044f \u043f\u043e\u0442\u0440\u0435\u0431 \u043e\u0446\u0456\u043d\u043a\u0438, \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. \u0415\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430<\/em><\/a>. 2018. \u2116 9. URL :\u00a0http:\/\/nbuv.gov.ua\/UJRN\/efek_2018_9_52<\/a>.<\/li>\n
  8. \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 28 \u00ab\u0417\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u043e\u0440\u0438\u0441\u043d\u043e\u0441\u0442\u0456 \u0430\u043a\u0442\u0438\u0432\u0456\u0432\u00bb : \u041d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 24.12.2004 \u0440. \u2116\u00a0817. URL : https:\/\/zakon.rada.gov.ua\/laws\/show\/z0035-05#Text.<\/li>\n
  9. \u041f\u0438\u043b\u0438\u043f\u0435\u043d\u043a\u043e \u0421.\u041c. \u041d\u043e\u0432\u0430\u043a \u0423.\u041f. \u0428\u0443\u0442\u043a\u0430 \u0421.\u0404. \u0406\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0430 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u0456\u0441\u0442\u044c: \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u043e\u0431\u043b\u0456\u043a\u0443. \u0413\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u0456 \u0442\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. \u041c\u0438\u043a\u043e\u043b\u0430\u0457\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u0412.\u041e. \u0421\u0443\u0445\u043e\u043c\u043b\u0438\u043d\u0441\u044c\u043a\u043e\u0433\u043e<\/em>. 2017. \u0412\u0438\u043f\u0443\u0441\u043a 17. \u0421. 865-869. http:\/\/global-national.in.ua\/archive\/17-2017\/174.pdf.<\/li>\n
  10. \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406.\u041c. \u041c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0456 \u043e\u0441\u043d\u043e\u0432\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0456 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438<\/em>. 2020. \u0412\u0438\u043f. 28. URL : http:\/\/archive.nbuv.gov.ua\/ portal\/soc_gum\/pprbsu\/ 2010_28\/10_28_03.pdf.<\/li>\n
  11. \u0414\u0443\u0431\u043e\u0432\u0430\u044f \u0412.\u0412. \u0411\u0430\u0431\u0435\u043d\u043a\u043e \u041a.\u0412. \u0412\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0432 \u0431\u0430\u043b\u0430\u043d\u0441\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0437\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u0425\u0435\u0440\u0441\u043e\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. <\/em>\u0412\u0438\u043f\u0443\u0441\u043a 15. \u0427\u0430\u0441\u0442\u0438\u043d\u0430 4. 2015. \u0421. 130-133. URL : http:\/\/www.ej.kherson.ua\/journal\/economic_15\/4\/33.pdf<\/li>\n
  12. \u0411\u043e\u043d\u0434\u0430\u0440 \u041c.\u0406., \u0411\u043e\u043d\u0434\u0430\u0440 \u0422.\u0410. \u0412\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0432 \u043f\u043e\u0442\u043e\u0447\u043d\u043e\u043c\u0443 \u043e\u0431\u043b\u0456\u043a\u0443. \u0406\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0457: \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0442\u0430 \u0434\u043e\u0441\u0432\u0456\u0434.<\/em> 2009. \u2116 21. C.\u00a09-14. URL : http:\/\/www.investplan.com.ua\/pdf\/21_2009\/5.pdf.<\/li>\n
  13. \u0412\u0430\u043b\u044c\u043a\u043e\u0432\u0430 \u041d.\u0412., \u041e\u0433\u043d\u0454\u0432\u0430 \u0410.\u041c. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456. \u0412\u0456\u0441\u043d\u0438\u043a \u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443<\/em>. 2018. \u2116 4. \u0421. 93-97.<\/li>\n<\/ol>\n

    References<\/strong><\/p>\n

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    2. IAS 40 \u00abInvestment Property\u00bb. URL : http:\/\/eifrs.ifrs.org\/eifrs\/bnstandards\/uk\/2013\/IAS40.pdf.<\/li>\n
    3. Polozhennia (standart) bukhhalterskoho obliku 32 \u00abInvestytsiina nerukhomist\u00bb : Nakaz Ministerstva finansiv Ukrainy vid 02.07.2007 r. \u2116 779. URL : https:\/\/zakon.rada.gov.ua\/laws\/show\/z0823-07.<\/li>\n
    4. Plan rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii : Nakaz Ministerstva finansiv Ukrainy vid 09.12.2011 r. \u2116 1591. URL : http:\/\/zakon3.rada.gov.ua\/laws\/show\/z1557-11.<\/li>\n
    5. Polozhennia (standart) bukhhalterskoho obliku 7 \u00abOsnovni zasoby\u00bb : Nakaz Ministerstva finansiv Ukrainy vid 27.04.2000 r. \u2116 92. URL : https:\/\/zakon.rada.gov.ua\/laws\/ show\/z0288-00.<\/li>\n
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