IFRS and RAS: principal differences of accounting of equity

Автор: Voloshina V.S., Zherdeva O.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 11-1 (57), 2019 года.

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The article analyzes the features of accounting for fixed assets in accordance with IFRS. The distinctive aspects between Russian and international standards of accounting for fixed assets are considered. This comparative analysis will allow you to create a knowledge system in the field of study, necessary for the preparation of the financial statements of the organization according to international standards in order to build cooperation with foreign investors and foreign users in general.

Fixed assets, valuation, depreciation, international financial reporting standards, russian accounting standards

Короткий адрес: https://sciup.org/170181269

IDR: 170181269   |   DOI: 10.24411/2411-0450-2019-11303

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