Features of accounting for the property of a commercial organization in accordance with International Financial Reporting Standards
Автор: Antonova A.E., Makeeva E.I.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 2-1 (41), 2020 года.
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This article discusses the fundamental aspects of accounting for property of economic entities, in accordance with international accounting practices, in particular, the principles of recognition of assets, their acceptance for accounting, subsequent assessment, depreciation and impairment are presented. Acceptance of an asset for accounting in accordance with international standards is carried out at its cost. The cost of an item of property, plant and equipment is the equivalent of value provided that it is immediately paid in cash at the date that it was recorded.
International accounting system, fixed assets, accounting, component, valuation, useful life, amortization premium, impairment
Короткий адрес: https://sciup.org/170187328
IDR: 170187328 | DOI: 10.24411/2500-1000-2020-10140