SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS

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The problems of definition and recognition of fixed assets are considered. The current Accounting Regulation «Accounting for Fixed Assets» is compared with the International Standard «Fixed Assets» in terms of determining and recognizing objects in accounting and reporting.

Bibliographic Details
Published in:Вестник университета
Main Authors: T. Rogulenko, E. Egorova
Format: Article
Language:English
Published: Publishing House of the State University of Management 2017-06-01
Subjects:
fixed assets
accounting regulations
international financial reporting standard
recognition of fixed assets
Online Access:https://vestnik.guu.ru/jour/article/view/757

Internet

https://vestnik.guu.ru/jour/article/view/757

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