Methodological aspects of network assets accounting

• Main Author: Yuhimenko-Nazaruk I.A.
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2017-08-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: network structures; network accounting; additional network capital
• Online Access: http://pbo.ztu.edu.ua/article/view/110584

The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets) are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.