DIFFERENCES IN THE ACCOUNTING AND REPORTING OF CERTAIN FIXED ASSETS AND INTANGIBLE ASSETS UNDER RAS AND IAS
Journal: AUDITOR
№ 12
, 2013
Rubrics: INTERNATIONAL STANDARDS
Authors:
Type:
Article
Pages:
from 49
to 56
Status:
Published
Received:
14.08.2015
Accepted:
24.03.2017
Published:
17.12.2013
Language:
Russian
Keywords:
non-current assets, fixed assets, intangible assets, valuation of assets, recognition, accounting per balance
Abstract (English):
The paper analyzes the differences in accounting and reporting in the formation of certain fixed assets and intangible assets in accordance with Russian and international standards.
The paper analyzes the differences in accounting and reporting in the formation of certain fixed assets and intangible assets in accordance with Russian and international standards.
Keywords:
non-current assets, fixed assets, intangible assets, valuation of assets, recognition, accounting per balance
non-current assets, fixed assets, intangible assets, valuation of assets, recognition, accounting per balance
1. Shchadilova, S.N. Obestsenenie vneoborotnykh aktivov v sootvetstvii s MSFO (IAS) 36. AUDITOR. – 2013. – № 6. – S. 50–55.
2. http://www.minfin.ru/ru/accounting/accounting/legislation/positions/
3. www.iasc.uk.org – ofitsial´nyy sayt KMSFO.
