Accounting for Revaluation of Property, Plant and Equipment in 2017 and 2020: New in the Draft Federal Accounting Standard “Property, Plant and Equipment”
Introduction, Purpose. The article deals with the accounting for revaluation of property, plant and equipment. There are two accounting procedures for that: the current one running in 2017, and the one to be introduced in 2020. The article aims to acquaint the professional community with the pending...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/196 |