Accounting of receipt of fixed assets: current changes and the near-term outlook

This paper presents the operating accounting treatment for receipt of a property, plant and equipment, features of accounting of receipt of a property, plant and equipment by the subjects given the right of the simplified conducting financial accounting and forming of the financial reporting, and also regulation of the project of the Federal accounting standard “Property, plant and equipment” planned to introduction since 2018 formulated in May, 2016 by the Ministry of Finance of the Russian Federation is considered. Correspondence of accounts on accounting of receipt of a property, plant and equipment are given by various methods: in case of acquisition for a fee, construction (a construction and production), in case of receipt as a contribution to the authorized capital, non-paid receipt and in case of receipt under the agreements providing obligation fulfillment by non-cash means. Use of features of accounting of receipt of a property, plant and equipment by small economic actors on accounting entries is illustrated. Distinctive features of the project FSBU “Property, plant and equipment” from the operating PBU 6/01 with the offer of correspondence of accounts of financial accounting on the rules planned to introduction are in detail considered. The special attention is paid to essentially new evaluation procedure and accounting of receipt of a property, plant and equipment under the agreements providing long delay (payment by installments) of payment. The main methods of research consisted in generalization of the acting practice of accounting of receipt of a property, plant and equipment, comparison of legislative arrangements, adaptation of the operating accounting technique under the regulations planned to introduction. In the course of work the debatable moments of the FSBU project requiring further discussion for the purpose of unambiguous and uniform application by accounting entities have been revealed. Concerning a number of rules the author's line item on a recognition of the corresponding transactions is formulated. Offers on discussion of the Draft of the accounting standard “Property, plant and equipment” in Council for accounting standards for the purpose of improvement of quality and ensuring uniformity of application of the specified regulation are designated.