A new accounting order in an accounting of the fixed assets: the key issues
Автор: Yazykova Svetlana V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы, денежное обращение и кредит
Статья в выпуске: 11 (242), 2021 года.
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The article describes the main provisions of the new CFC statements 6/2020, compared with applicable PBU 6/01, the comments also are introducing an innovations, the estimated value of changes in the methods of the recognition and measurement of fixed assets, the methodical approach to the recognition in an accounting of operations related to the recognition in accounting of fixed assets, their revaluation, provides guidance for transactions that reflect the impairment of these assets in accounting and reporting.
New accounting treatment for property, plant and equipment, reclassification of property, plant and equipment to another asset, investment property, impairment of property
Короткий адрес: https://sciup.org/170191073
IDR: 170191073 | DOI: 10.24412/2072-4098-2021-11-52-58
