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1. . . / . . , . . // . 2008. 4. . 3236.

2. . . : / . . // 2010. 1. . 1823.

³ . 2015. . 1.

3. . 2015: 糿 [ ] / . : http://www.bbc.co.uk/ukrainian/business/2015/01/150123_taxes_2015_az

4. ̳ 16 [ ] : http://zakon4.rada.gov.ua/laws/show/929_014

5. . . / . . // . 2009. 6. . 387390.

6. . . / . . // . 2009. 3. . 414417.

7. . . [ ] / . . : http://intkonf.org/platonova-ia-problemi-oblikuosnovnih-zasobiv-v-ukrayini/

8. 2 2010 2755-V [ ] : http://zakon4.rada.gov.ua/laws/show/2755-17

9. () 7 , ̳ 27.04.2000. 92 .

10. ( ) : 28 2014 71-V [ ] : http://zakon4.rada.gov.ua/laws/show/71-19

11. [ ] :

. : http://www.ufpaa.org

12. [ ] : . : http://www.vobu.com.ua . . . - .

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N. V. Potryvaieva. The legal and regulatory features of xed assets accounting and their problematic aspects.

The legal and regulatory features of xed assets accounting were considered.

The problematic aspects of accounting and tax legislation that have a negative impact on the efciency of xed assets were identied. The recommendations for the improvement of asset accounting, which will help to develop the resource potential of enterprises, ensuring their effective management were given.

   



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