COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA

The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting  standards concerning fixed assets recording. The authors offer a new definition of fixed assets, which is based on similarity of definitions  according to ISFA and RA. Th...

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Autores principales: Andrey P. Garnov, Viktoriya Yu. Garnova
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2018
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Acceso en línea:https://doaj.org/article/e04bd54a2c7c43acb8bc1e17bf3a84e4
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spelling oai:doaj.org-article:e04bd54a2c7c43acb8bc1e17bf3a84e42021-11-15T05:20:46ZCOMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA2413-28292587-925110.21686/2413-2829-2018-1-115-122https://doaj.org/article/e04bd54a2c7c43acb8bc1e17bf3a84e42018-02-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/437https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting  standards concerning fixed assets recording. The authors offer a new definition of fixed assets, which is based on similarity of definitions  according to ISFA and RA. The goals of accounting fixed assets were given. Conditions necessary to recognize the asset as an item  of fixed assets were described. Types of vale of fixed assets  according to RA 6/01 and ISFA were given and their comparative  analysis was made. Instructions concerning estimation of fixed  assets value were provided for different variants of their coming to  the organization: in case of depositing by founders to the authorized  capital, buying from manufacturers, independent manufacturing, obtaining through the donation contract, exchanging  to other property. The article pointed out to cases when balance value of fixed assets shall be altered and showed the procedure of fixed assets accounting from the moment of their putting into  operation. It underlined the idea that ISFA 16 and RSA 6/01 pay  serious attention to this problem but in different ways. Specific  features of fixed assets accounting in logistics complexes were described.Andrey P. GarnovViktoriya Yu. GarnovaPlekhanov Russian University of Economicsarticlefixed assetsaccountingisfarsavaluelogistics complexEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 1, Pp 115-122 (2018)
institution DOAJ
collection DOAJ
language RU
topic fixed assets
accounting
isfa
rsa
value
logistics complex
Economics as a science
HB71-74
spellingShingle fixed assets
accounting
isfa
rsa
value
logistics complex
Economics as a science
HB71-74
Andrey P. Garnov
Viktoriya Yu. Garnova
COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
description The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting  standards concerning fixed assets recording. The authors offer a new definition of fixed assets, which is based on similarity of definitions  according to ISFA and RA. The goals of accounting fixed assets were given. Conditions necessary to recognize the asset as an item  of fixed assets were described. Types of vale of fixed assets  according to RA 6/01 and ISFA were given and their comparative  analysis was made. Instructions concerning estimation of fixed  assets value were provided for different variants of their coming to  the organization: in case of depositing by founders to the authorized  capital, buying from manufacturers, independent manufacturing, obtaining through the donation contract, exchanging  to other property. The article pointed out to cases when balance value of fixed assets shall be altered and showed the procedure of fixed assets accounting from the moment of their putting into  operation. It underlined the idea that ISFA 16 and RSA 6/01 pay  serious attention to this problem but in different ways. Specific  features of fixed assets accounting in logistics complexes were described.
format article
author Andrey P. Garnov
Viktoriya Yu. Garnova
author_facet Andrey P. Garnov
Viktoriya Yu. Garnova
author_sort Andrey P. Garnov
title COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
title_short COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
title_full COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
title_fullStr COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
title_full_unstemmed COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
title_sort comparative analysis of fixed assets accounting in the logistics complex by isfo and rsa
publisher Plekhanov Russian University of Economics
publishDate 2018
url https://doaj.org/article/e04bd54a2c7c43acb8bc1e17bf3a84e4
work_keys_str_mv AT andreypgarnov comparativeanalysisoffixedassetsaccountinginthelogisticscomplexbyisfoandrsa
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