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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Plekhanov Russian University of Economics
2018
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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) |
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fixed assets accounting isfa rsa value logistics complex Economics as a science HB71-74 |
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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 AT viktoriyayugarnova comparativeanalysisoffixedassetsaccountinginthelogisticscomplexbyisfoandrsa |
_version_ |
1718428716075319296 |