ПРАКТИЧЕСКИ АСПЕКТИ ПРИ СЧЕТОВОДНОТО ОТЧИТАНЕ НА БРАКА НА АКТИВИ
PRACTICAL ASPECTS OF THE ACCOUNTING TREATMENT OF SCRAPPING OF ASSETS

Summary/Abstract: Issues relating to the liquidation and destruction of assets have traditionally been associated with their scrapping, which for accounting purposes involves the recognition of expenses and accordingly loss. The traditional concept of presenting the scrapping of assets in the financial statements as a revenue expenditure is as justified as it is controversial, as each business transaction should ultimately be presented in accordance with its economic substance. This article will consider different perspectives on the accounting treatment of asset scrapping in accordance with the requirements of the National Accounting Standards and will attempt to present such factual circumstances under which not every asset destruction should be treated as scrapping of assets.

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