SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
The problems of definition and recognition of fixed assets are considered. The current Accounting Regulation «Accounting for Fixed Assets» is compared with the International Standard «Fixed Assets» in terms of determining and recognizing objects in accounting and reporting.
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2019-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://guuvest.elpub.ru/jour/article/view/757 |
| _version_ | 1797972398265335808 |
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| author | T. Rogulenko E. Egorova |
| author_facet | T. Rogulenko E. Egorova |
| author_sort | T. Rogulenko |
| collection | DOAJ |
| description | The problems of definition and recognition of fixed assets are considered. The current Accounting Regulation «Accounting for Fixed Assets» is compared with the International Standard «Fixed Assets» in terms of determining and recognizing objects in accounting and reporting. |
| first_indexed | 2024-04-11T03:47:53Z |
| format | Article |
| id | doaj.art-b2269b8a6ba64b0e86026a8e734ca098 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 |
| language | English |
| last_indexed | 2024-04-11T03:47:53Z |
| publishDate | 2019-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-b2269b8a6ba64b0e86026a8e734ca0982023-01-02T02:36:45ZengPublishing House of the State University of ManagementВестник университета1816-42772019-02-0106115120757SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDST. Rogulenko0E. Egorova1ФГБОУ ВО «ГУУ»ФГБОУ ВО «Самарский государственный технический университет»The problems of definition and recognition of fixed assets are considered. The current Accounting Regulation «Accounting for Fixed Assets» is compared with the International Standard «Fixed Assets» in terms of determining and recognizing objects in accounting and reporting.https://guuvest.elpub.ru/jour/article/view/757fixed assetsaccounting regulationsinternational financial reporting standardrecognition of fixed assets |
| spellingShingle | T. Rogulenko E. Egorova SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS Вестник университета fixed assets accounting regulations international financial reporting standard recognition of fixed assets |
| title | SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS |
| title_full | SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS |
| title_fullStr | SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS |
| title_full_unstemmed | SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS |
| title_short | SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS |
| title_sort | specification of accounting of fixed assets under international and russian standards |
| topic | fixed assets accounting regulations international financial reporting standard recognition of fixed assets |
| url | https://guuvest.elpub.ru/jour/article/view/757 |
| work_keys_str_mv | AT trogulenko specificationofaccountingoffixedassetsunderinternationalandrussianstandards AT eegorova specificationofaccountingoffixedassetsunderinternationalandrussianstandards |