Comparative analysis of the accounting of fixed assets under RAS and IFRS

Автор: Trofimova K.A.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 2 (30), 2019 года.

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This article discusses the methods of taking into account, depreciation and valuation of fixed assets of the company according to RAS and IFRS. Derived the main points of collision and contact in the accounting of fixed assets.

Fixed assets, international financial reporting standards, russian accounting standards

Короткий адрес: https://sciup.org/140285660

IDR: 140285660

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