Home  Journals  International Accounting  7(253) - 2013 February

Accounting for fleet of shipping company in Ukraine

Available online: 21 February 2013

Subject Heading: Foreign experience

JEL Classification: 

The features of accounting for fleet of shipping companies in Ukraine have been researched. The ways of regulation of accounting for sea/river vessels have been studied, on the basis of which 6-level model of regulation has been proposed. The trends of the formation of accounting policies in the part of sea/river vessels have been grounded, on the basis of which the peculiarities of recognition of vessel as an object of accounting have been presented. The organization of analytical accounting for vessels based on their technical classification has been improved, as well as on the role of involvement in activity of the company. For the first time in Ukraine the role of specific operations with a ship in the accounting system (arrest, drowning, pirate capture) has been showed.

Keywords: ship, accounting, amortization, fixed assets, analytical accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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