FEATURES OF RECOGNITION AND ACCOUNTING OF NON-CURRENT TANGIBLE ASSETS OF THE ENTERPRISE

Modern conditions for effective management of the enterprise place increased demands on it in terms of management of non-current assets. This should be due to the fact that the competitiveness of the enterprise, financial stability, tactical and strategic prospects for its development depend on the rational and efficient use of noncurrent assets and, as a consequence, the ability to achieve a certain volume of activity and profit. Therefore, there is a need to study the state of formation and use of non-current assets of the enterprise, including non-current tangible assets. The article reveals the economic essence of "non-current assets". Their components with the separation of directly non-current tangible assets are considered. Methodical and organizational aspects of accounting for non-current tangible assets are studied.