Поточні зобов’язання: економічна суть, класифікація та їх оцінка

Abstract

У статті розкрито економічну сутність поточних зобов’язань, проаналізовано їх роль та місце в бухгалтерському обліку та фінансовій звітності підприємства на основі досліджень вітчизняних та закордонних економістів. Досліджено та узагальнено класифікацію поточних зобов’язань. Проаналізовано нормативну базу щодо оцінки зобов’язань, розглянуто методи оцінки на основі Концептуальної основи та за П(С)БО, здійснено їх дослідження. Ключові слова: поточні зобов’язання, економічна суть, класифікація, оцінка поточних зобов’язань, кредиторська заборгованість, фінансова стійкість.

The scientific article is devoted to disclosure of economic substance, the classification and measurement of current liabilities. The problem of the study is the need for correct classification and evaluation of ongoing commitment to ensure the financial stability of the enterprise. Bringing the legal base and taking into account the conceptual apparatus ongoing commitment to international standards. This article analyzes the writings of the leading Ukrainian and foreign economists. Proceedings of these scientists became the basis for further, more detailed study of current liabilities, their primary accounting and the impact of recorded liabilities on the financial condition of the enterprise, the definition of the problems correct evaluation and classification. The article analyzes the economic substance of the current liabilities on different approaches and attitudes, namely, according to MSFU, Laws of Ukraine ,, positions of Ukrainian and foreign economists. The place and the effect of current liabilities on the financial stability of the enterprise and their place in the balance sheet in the form of F-1. Financial and economic activities of enterprises gives rise to many kinds of commitments and a large number of creditors. This requires further study the issue of classification of obligations, as well as improving it by additions and clarifications. The different approaches to the classification of current liabilities. Conclusions are given in Tablitsi2 The regulatory accounting framework in Ukraine regarding the evaluation of fluid in total liabilities corresponds MSFU, but has a number of distinctive features. In N(S) of A is not clearly formed idea of the relative assessment which would reflect the current commitments, so made a comparative analysis according to N(S) of A, the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" and the conceptual framework. . The study found different classification attributes commitments. Detailed classification of liabilities enables a deeper understanding of their essence, and also helps to internal and external users to obtain comprehensive information on the obligations with a view to their optimization. Solving these problems will reduce the negative impact of various factors that form the basis of quality of accounting and analytical information for the effective management of the enterprise and improve the future financial condition of the enterprise.