SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS

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.

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Autores principales:	T. Rogulenko, E. Egorova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	fixed assets accounting regulations international financial reporting standard recognition of fixed assets Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/a10c4b00b6b74cef892e5f519e26be53
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spelling	oai:doaj.org-article:a10c4b00b6b74cef892e5f519e26be532021-12-03T07:43:22ZSPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS1816-42772686-8415https://doaj.org/article/a10c4b00b6b74cef892e5f519e26be532017-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/757https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.T. RogulenkoE. EgorovaPublishing House of the State University of Managementarticlefixed assetsaccounting regulationsinternational financial reporting standardrecognition of fixed assetsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 6, Pp 115-120 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	fixed assets accounting regulations international financial reporting standard recognition of fixed assets Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	fixed assets accounting regulations international financial reporting standard recognition of fixed assets Sociology (General) HM401-1281 Economics as a science HB71-74 T. Rogulenko E. Egorova SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
description	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.
format	article
author	T. Rogulenko E. Egorova
author_facet	T. Rogulenko E. Egorova
author_sort	T. Rogulenko
title	SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
title_short	SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
title_full	SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
title_fullStr	SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
title_full_unstemmed	SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
title_sort	specification of accounting of fixed assets under international and russian standards
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/a10c4b00b6b74cef892e5f519e26be53
work_keys_str_mv	AT trogulenko specificationofaccountingoffixedassetsunderinternationalandrussianstandards AT eegorova specificationofaccountingoffixedassetsunderinternationalandrussianstandards
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SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS

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