Бухгалтерський облік операцій за договорами концесії.

Ковальчук, Володимир Володимирович; Kovalchuk, V.

Бухгалтерський облік операцій за договорами концесії.

Ковальчук, Володимир Володимирович; Kovalchuk, V.

URI: http://eztuir.ztu.edu.ua/123456789/7518

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2019. Робота присвячена дослідженню теоретичних положень та розробці організаційно- методичних рекомендацій з удосконалення бухгалтерського обліку операцій за договорами концесії. В роботі розвинено теоретичні положення через обґрунтування концесії як форми реалізації проектів державно-приватного партнерства та ідентифіковано об’єкти облікового відображення за етапами реалізації умов договору концесії. Запропоновано нові методики бухгалтерського обліку необоротних активів які отриманні в результаті договору концесії. Особливістю результатів дослідження є обґрунтування нових методичних положень при різних варіантах формування джерела надходження та використання системи нормативно-правового регулювання (національне концесійне законодавство або міжнародні стандарти фінансової звітності). Обґрунтовано порядок облікового відображення капітальних витрат на модернізацію об’єктів концесії. Розроблено методичні положення бухгалтерського обліку та калькулювання собівартості суспільних послуг. Сформовано напрями розвитку бухгалтерської звітності.

Abstract (eng):

ABSTRACT Kovalchuk V. Accounting for transactions under concession agreements. – Manuscript. Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Audit (by the types of economic activity). – ZhytomyrState Technological University, Zhytomyr, 2019. The dynamics of concession development in Ukraine is positive, however, accompanied by a set of issues, such as the formation of an information space for management of the implementation of concession agreements as well as the activities of concessionaires. This is due to the lack of organizational and methodological provisions of the accounting for transactions under concession agreements. In particular, the issue of the application of national and international accounting standards (financial reporting) and, accordingly, the reflection of certain objects concerning the fulfillment of the terms of a concession agreement are uncoordinated. The purpose of the thesis is to substantiate the organizational and methodological provisions of the accounting for transactions under concession agreements as a form of implementation of public-private partnership projects. The object of the study is transactions on the formation and implementation of a concession agreement, which are reflected in the accounting system of the concessionaire. The subject of the study is theoretical as well as organizational and methodical accounting provisions of transactions under concession agreements. The scientific novelty of the obtained results is the development of theoretical as well as improving organizational and methodological provisions of the accounting for transactions under concession agreements. Investigations of public-private partnership in the form of a concession, as well as their specifics and peculiarities, are relevant among domestic and foreign scholars. It is worth noting that much attention in the literature is devoted to the state-private partnership. There are different approaches to defining this term. As for the concession itself, then the degree of development of the topic is low, because this form of management is relatively new, especially for Ukraine, because of this, there was no need for research in this topic before. In general, it can be noted that the concession mechanism is an. Еffective way to attract additional capital, as well as to develop infrastructure sectors. This is especially true for the domestic economy in the conditions of the present stage of its formation of the use of concessions, as it can contribute to overcoming the crisis of the main sectors of the infrastructure. The theoretical as well as organizational provisions of the accounting for transactions under concession agreements are substantiated, including the developed information model of interaction between concessionaire and concessionee, identification of objects of accounting reflection and management as well as substantiation of forms of organization and keeping records at the concessionaire enterprise. Methodological provisions of the accounting for transactions of the acceptance of concession facility by the concessionaire and recognition in company's books are developed. The provisions allow the reflection of the concession object by elements in the composition of noncurrent assets on the relevant analytical accounts (a part of the working Chart of accounts in the context of accounts 10 "Fixed assets", 11 "Other non-current tangible assets", 12 "Intangible assets", 16 "Long-term biological assets" is developed). The sources of their receipt are suggested to be presented in two versions, namely: a) in the equity capital account 48 "Targeted financing and target revenues" (two variants are developed: 1) reflection on the analytical account 484.1 "Assets received as a result of concluding a concession agreement for performance of activity on realization of public services»; 2.Reflection on the new subaccount 484 "Assets received as a result of concluding a concession agreement"); b) as part of obligations on account 55 "Other long-term liabilities" (two variants are developed: 1) reflection on the analytical account 55.1 "Long-term obligations under the concession agreement"; 2) reflection on a new subaccount 552 "Long-term obligations under a concession agreement"). In the context of these suggestions, a procedure for evaluating the value at which elements of the concession object in the form of noncurrent assets as well as their depreciation will be reflected is defined. It is suggested to reflect such objects at the initial cost of such objects, which is contained in the records of the municipal or state-owned enterprise, which is liquidated as a result of the conclusion of the concession agreement, with simultaneous reflection of their wear. The above became a prerequisite for the development of the provisions of the organization of analytical object of wear as well as depreciation of the concession object. This allowed to bring in compliance as well as to harmonize the current provisions of the concession and accounting legislation. The procedure of accounting for the concession object according to international financial reporting standards, which require the disclosure of transactions under concession agreement as an intangible or financial asset is suggested. Therefore, based on mentioned above three variants of accounting reflection are developed. They are as follows: a) the right of the concessionaire to charge a fee for users of public services; b) an unconditional concessionaire's contractual right to receive cash or another financial asset from the concessionee for the modernization of the concession object; c) receiving compensations by the concessionaire over the value of the cost of providing concession services. Accordingly, the procedure of reflection of each option on the accounts was substantiated, in particular, the actual objects of concession on off-balance sheet account 01 "Non-current assets used by the enterprise on a contractual basis". The suggested provisions can be used in the transformation of financial statements into the format of IFRS. The methodological provisions of accounting for capital expenditures on modernization of the concession object, which include options for reflection a concession object in accordance with international financial reporting standards in the composition of intangible assets and in the company's non-current assets on separate analytical accounts have been improved. Accounting reporting by type of financial statements, internal management reporting and other specific reporting (related to transactions under concession agreements and can be used while reporting by the concessionaire to the public partner) are improved through the development of forms of Notes to annual financial statements and the formation of their directions for extension for management purposes and reporting in compliance with the agreement terms. The methodical provisions of the accounting for transactions for the provision of public services in the part of development are developed. They are as follows: documentation, i.e., suggested forms of cost calculation of public service, calculation of depreciation of the concession object and capital costs for their modernization, an act of distribution of total production costs; calculation; the directions of expansion of elements of the cost of public services (depreciation of non-current assets received in the concession and capital expenditures on their modernization, concession payment, distribution of total production costs and distribution of common costs) are substantiated; accounts - an approach to the organization of analytical accounting on accounts 23 "Production", 91 "General Production Costs"; double entry - the procedure of reflection of the public service transaction under IFRS and concession law is substantiated

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