title: Primary Accounting of Non-Current Assets Held for Sale
abstract: The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because 
journal: Scientific Bulletin of the National Academy of Statistics Accounting and Audit