Abstract
Goal: The problem of accounting and reporting net assets and the procedure for their formation, taking into account the specifics of the economic and legal status of property, is one of the cardinal aspects of managing the life cycle of construction projects. Methods: The purpose of the study is to substantiate the rules for reflecting net assets in accounting using method statements for the construction and installation work in the form of 3D images. Results: The principles, methods and means of visualization of organizational and technological solutions developed as part of method statements for the construction, installation and special works are proposed. An alternative valuation of assets to be returned to the owner upon the liquidation of the facility is proposed. Conclusion: The most important factor in modeling the key performance indicators of a system target approach to assessing the sustainability level of net assets based on IPSAS is the multi-criterion of assessing the fundamentals of the management strategy of the elements of quality systems for the operational and strategic planning of the life cycle of construction projects, which will apparently provide their multimedia visualization.
