Issue №12 (December)
Science and Global Studies, December 30, 2019 (Bratislava, Slovakia)

XLV International Scientific and Practical Conference "Actual problems of modern science" 11/28/2019 (Joint conference with the International Scientific Centre)

XLIV International Scientific and Practical Conference "Actual problems of modern science" 10/30/2019 (Joint conference with the International Scientific Centre)

XLIIІ International Scientific and Practical Conference "Actual problems of modern science" 08/29/2019 (Joint conference with the International Scientific Centre)

XLIIІ International Scientific and Practical Conference "Actual problems of modern science" 07/30/2019 (Joint conference with the International Scientific Centre)

XLII International Scientific and Practical Conference "Actual problems of modern science" 06/27/2019 (Joint conference with the International Scientific Centre)

XLI International Scientific and Practical Conference "Actual problems of modern science" 05/30/2019 (Joint conference with the International Scientific Centre)

XL International Scientific and Practical Conference "Actual problems of modern science" 03/28/2019 (Joint conference with the International Scientific Centre)

ISPC "Digital transformation and innovation in economics, law, government, science and educational processes", March 18-21, 2019

XXXIX International Scientific and Practical Conference "Actual problems of modern science" 02/27/2019 (Joint conference with the International Scientific Centre)

XIII International scientific and practical conference «Scientific Debate: the Issues of Economy and Finance», 01/31/2019 (Joint conference with the Financial and Economic Scientific Union)

XXXVIII International Scientific and Practical Conference "Actual problems of modern science" 01/30/2019 (Joint conference with the International Scientific Centre)

XXXVII International scientific and practical conference «Actual problems of modern science», 12/28/2018 (Joint conference with the International Scientific Centre)

XXXVI International scientific and practical conference «Actual problems of modern science», 11/29/2018 (Joint conference with the International Scientific Centre)

XIII International scientific and practical conference «Actual problems of Economics and Finance», 10/31/2018 (Joint conference with the Financial and Economic Scientific Union)

XXXV International scientific and practical conference «Actual problems of modern science», 10/30/2018 (Joint conference with the International Scientific Centre)

XXXIV International scientific and practical conference «Actual problems of modern science», 09/28/2018 (Joint conference with the International Scientific Centre)

ХXXIII International scientific and practical conference «Actual problems of modern science», 08/30/2018 (Joint conference with the International Scientific Centre)

ХXXII International scientific and practical conference «Actual problems of modern science», 07/31/2018 (Joint conference with the International Scientific Centre)

XIІ International scientific and practical conference «Actual problems of Economics and Finance», 07/31/2018 (Joint conference with the Financial and Economic Scientific Union)

ХXXI International scientific and practical conference «Actual problems of modern science», 06/29/2018 (Joint conference with the International Scientific Centre)

XІ International scientific-practical conference «Global Issues of Economy and Finance», 31.05.2018 (Joint conference with the Financial and Economic Scientific Union)

ХXX International scientific and practical conference «Actual problems of modern science», 05/30/2018 (Joint conference with the International Scientific Centre)

ХXIX International scientific and practical conference «Actual problems of modern science», 04/30/2018 (Joint conference with the International Scientific Centre)

ХXVIІI International scientific and practical conference «Actual problems of modern science», 03/29/2018 (Joint conference with the International Scientific Centre)

ІІІ ISPC «Economics, Finance and Management in the XXI Century: Analysis of Trends and Development Prospects», March 19-22, 2018 (Joint conference with the Financial and Economic Scientific Union)

X International scientific and practical conference «The global problems of economy and finance», 02/28/2018 (Joint conference with the Financial and Economic Scientific Union)

ХXVІI International scientific and practical conference «Actual problems of modern science», 02/27/2018 (Joint conference with the International Scientific Centre)

ХXVI International scientific and practical conference «Actual problems of modern science», 01/30/2018 (Joint conference with the International Scientific Centre)

XІІ International scientific and practical conference «Scientific debate: the issue of Economy and Finance», 12/29/2017 (Joint conference with the Financial and Economic Scientific Union)

ХXV International scientific and practical conference «Actual problems of modern science», 12/28/2017 (Joint conference with the International Scientific Centre)

ХXIV International scientific and practical conference «Actual problems of modern science», 11/29/2017 (Joint conference with the International Scientific Centre)

XІ International scientific and practical conference «Actual problems of Economics and Finance», 10/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XІ International scientific and practical conference «Scientific debate: the issue of Economy and Finance», 09/29/2017 (Joint conference with the Financial and Economic Scientific Union)

ХXIІІ International scientific and practical conference «Actual problems of modern science», 09/28/2017 (Joint conference with the International Scientific Centre)

X International scientific-practical conference "Actual problems of Economics and Finance", 07/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XXII International scientific and practical conference «Actual problems of modern science», 07/28/2017 (Joint conference with the International Scientific Centre)

XXI International scientific and practical conference «Actual problems of modern science», 06/29/2017 (Joint conference with the International Scientific Centre)

IX International scientific and practical conference «The global problems of economy and finance», 05/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XX International scientific and practical conference «Actual problems of modern science», 05/30/2017 (Joint conference with the International Scientific Centre)

"Trends in the development of national economies: economic and legal dimension" 18-19.05.2017 (Joint conference with the Financial and Economic Scientific Council)

XIX International scientific and practical conference «Actual problems of modern science», 04/27/2017 (Joint conference with the International Scientific Centre)

IX International scientific-practical conference "Scientific debate: the issue of economy and financ", 03/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XVIII International scientific and practical conference «Actual problems of modern science», 03/30/2017 (Joint conference with the International Scientific Centre)

ISPC «Economics, Finance and Management in the XXI Century: Analysis of Trends and Development Prospects», March 20–23, 2017 (Joint conference with the Financial and Economic Scientific Union)

VIII International scientific-practical conference "The global problems of economy and finance", 02/27/2017 (Joint conference with the Financial and Economic Scientific Union)

XVII International scientific and practical conference «Actual problems of modern science», 02/27/2017 (Joint conference with the International Scientific Centre)

VIII International scientific and practical conference "Actual problems of economy and finance", 01/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XVI International scientific and practical conference «Actual problems of modern science», 01/30/2017 (Joint conference with the International Scientific Centre)

XV International scientific and practical conference «Actual problems of modern science», 12/28/2016 (Joint conference with the International Scientific Centre)

VIII International scientific-practical conference "Scientific debate: the issue of economy and financ", 28.12.2016 (Joint conference with the Financial and Economic Scientific Union)

VII International scientific-practical conference "The global problems of economy and finance", 30.11.2016 (Joint conference with the Financial and Economic Scientific Union)

XIV International scientific and practical conference «Actual problems of modern science», 11/29/2016 (Joint conference with the International Scientific Centre)

VII International scientific and practical conference "Actual problems of economy and finance", 10/31/2016 (Joint conference with the Financial and Economic Scientific Union)

XIІI International scientific and practical conference «Actual problems of modern science», 10/28/2016 (Joint conference with the International Scientific Centre)

VII International scientific and practical conference «Scientific debate: the issue of economy and finance», 09/30/2016 (Joint conference with the Financial and Economic Scientific Union)

XII International scientific and practical conference «Actual problems of modern science», 09/29/2016 (Joint conference with the International Scientific Centre)

XІ International scientific-practical conference "Actual problems of modern science", 08/30/2016 (Joint conference with the International Scientific Centre)

ІV International scientific-practical conference "Economics and Management in the XXI century: analysis of trends and prospe", 29.07.2016

X International scientific-practical conference "Actual problems of modern science", 07/28/2016 (Joint conference with the International Scientific Centre)

VІ International Scientific-Practical Conference "Actual problems of Economy and Finance", 30.06.2016 (Joint conference with the Financial and Economic Scientific Union)

IX International scientific-practical conference "Actual problems of modern science", 06/29/2016 (Joint conference with the International Scientific Centre)

VI International scientific-practical conference "Scientific debate: the issue of economy and finance", 31.05.2016 (Joint conference with the Financial and Economic Scientific Union)

VIII International scientific-practical conference "Actual problems of modern science", 05/30/2016 (Joint conference with the International Scientific Centre)

V International scientific-practical conference "The global problems of economy and finance", 29.04.2016 (Joint conference with the Financial and Economic Scientific Union)

VII International scientific-practical conference "Actual problems of modern science", 04/28/2016 (Joint conference with the International Scientific Centre)

VI International scientific-practical conference "Actual problems of modern science", 03/31/2016 (Joint conference with the International Scientific Centre)

ІІ International scientific-practical conference "Economics and Management in the XXI century: analysis of trends and prospe", 30.03.2016

V International Scientific-Practical Conference "Actual problems of Economy and Finance", 21-24.03.2016 (Joint conference with the Financial and Economic Scientific Union)

V International scientific-practical conference "Scientific debate: the issue of economy and finance", 26.06.2016 (Joint conference with the Financial and Economic Scientific Union)

II International Scientific and Practical Conference “Scientific Debate: Actual Problems of Medicine” 02/20/2016 (Joint conference with International Scientific Centre)

IV International scientific-practical conference "Actual problems of modern science", 12/29/2015 (Joint conference with the International Scientific Centre)

IV International scientific-practical conference "The global problems of economy and finance", 28.12.2015 (Joint conference with the Financial and Economic Scientific Union)

IV International scientific-practical conference "Actual problems of economy and finance", 30.11.2015 (Joint conference with the Financial and Economic Scientific Union)

IV International scientific-practical conference "Scientific debate: the issue of economy and finance", 29.10.2015 (Joint conference with the Financial and Economic Scientific Union)

International scientific and practical conference “Scientific debate: actual problems of medicine” 10/28/2015 (Joint conference with International Scientific Centre)

III International scientific-practical conference "The global problems of economy and finance," 9/30/2015 (Joint conference with the Financial and Economic Scientific Union)

III International scientific-practical conference "Actual problems of economy and finance," 8/31/2015 (Joint Conference with the Financial and Economic Scientific Union

"The scientific debate: the issue of Economy and Finance", 30.06.2015 (Joint conference with Financial and Economic Scientific Union)

Actual problems of modern science, 06/29/2015 (joint conference with the International Scientific Centre)

Global problems of the economy and finances, 28.05.2015 (Joint conference with Financial and Economic Scientific Union)

Actual problems of the economy and finances, 29.04.2015 (Joint conference with Financial and Economic Scientific Union)

Scientific debate: the issue of Economy and Finance, 03/31/2015 (Joint Conference on Financial and Economic scientific board)

Actual problems of the modern science, 27.03.2015 (Joint conference with International Scientific Center)

Global problems economic and finance, 27.02.2015 (Joint conference with the financial and economic research council)



Summary. The article is devoted the differences in the preparation of information on impairment of assets in the financial statements according to international and national standards of Ukraine. The inaccuracy of the official Ukrainian translation of key term IAS 36 “impairment of assets” are identified, and the replacement in the Ukrainian standards of the phrase “reduction of utility assets” to “decrease in the future economic benefits of the assets” are proposed. The differences in the list of groups of assets to be tested for decreases in economic benefits are identified for the international and Ukrainian standards. The alternative scheme of registration of facts reduce future economic benefits are proposed for tangible, intangible, biological and financial assets in the accounts by introducing contractive subaccounts.

Key words: impairment of assets, future economic benefits of the assets, impairment loss, recoverable amount, carrying amount.


Branch of science: Economic sciences
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