Introduction. The article describes the concept of valuation of assets, liabilities and capital, as well as the presentation of the information received in the accounting and financial statements. Methods. Methods of structural and logical analysis, comparison and generalization of requirements of national and international accounting standards and current legislation are used in this article. Results. The economic content of the assessment of objects at the reporting date as an important methodological tool of accounting is in-depth. The principal difference between the fundamental principle of accounting - monetary valuation and evaluation as a procedure performed for the purpose of obtaining the real (fair) value of the property of the enterprise as of the reporting date is set out. The expediency of using historical value in current accounting and fair value is substantiated - when the information about the property of the enterprise in the financial statements is displayed. It has been proved that the assessment as one of the fundamental principles of accounting and assessment as a procedure that is carried out in order to obtain the real (fair) value of the property, liabilities and capital of the enterprise as of the reporting date should be distinguished. The expediency of using historical value in current accounting and fair value has been substantiated - when the information about the property of the enterprise in the financial statements is displayed. The assessment has been designated as the principle of accounting and as a procedure performed to establish the fair (fair) value of the property, liabilities and capital of the enterprise at the reporting date. To do this, the balance sheet proposes to reflect the results of their accounting for historical cost, and in the statement of financial position present information about the financial position, taking into account the fair value of assets, liabilities and equity as of the reporting date. Discussion. The difference between the indicators of these reports is recommended to be presented in the notes, accordingly, it will provide interested parties with reliable information about the financial position and will give reasons to recognize the extent to which the revalued methods of revaluation of assets, liabilities, capital and management effectiveness are used. Keywords: accounting, assessment, financial reporting, accounting principles, fair value, accounting procedure.
Introduction. Search of ways of solving of ecological problems is significance on the current stage of economic reforming of Ukraine. Development research for minimization of ecological externalities for society is actual too. Search of different mechanisms and order of the organizational and financial provision of solving of public problems is substantial for reforming considering the limited the state and local budgets also. Methods: The dialectical method of cognition and a systematic method for studying the issues of advisory support for using the mechanism of public-private partnership in the system of ecological logistics, as well as: analysis, synthesis, analogy, expert method, generalization method were used. The comparative analysis method was used to analyze the role of the public-private partnership mechanism in solving of public problems, the expert method was used to reveal the features of advisory support for the use of the public-private partnership mechanism, the analysis, synthesis and analogy methods were used to determination of approaches for solving environmental problems at the economic level, generalization method to form the conclusions of the study. Results. Expediency of strengthening of competitive position of business entities on the basis of optimization of transport expenditures, volumes and duration of storage of commodity and material resources and products have been proved. This is connected with theoretical direction of eco-logistics. Description of aim marks of development of ecological logistics have been represented. Legislative characteristic: the concept of “public and private partnership” and its advantages, objects and signs of PPP, forms and PPP contract areas have been represented. Four-stages algorithm of advisory support of use of public-private partnership contracts have been substantiated in eco-logistics within the next four stages: 1. search of competitions of state financing of PPP projects and participation in them; 2. search the best partners for realization of PPP projects; 3. substantiation of directions of optimization of market expenses; 4. adjustment of system of strategic and operational management. Discussion for further research are to divide competency between state and privates partners of public-private partnerships and to balance between economical and ecological efficiency in the eco-logistics projects. Keywords: eco-logistics, public-private partnership, advisory support, management, cost-effectiveness, eco-efficiency.
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