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International Accounting
Article . 2010
Data sources: CyberLeninka - Russian open access scientific library
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Внедрение порядка учета основных средств при переходе на Международные стандарты финансовой отчетности

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2010 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Международный бухгалтерский учет (issn: 2073-5081, eissn: 2311-9381 , Copyright policy )

Внедрение порядка учета основных средств при переходе на Международные стандарты финансовой отчетности

Abstract

В статье автор затрагивает вопросы внедрения принципов и правил ведения учета внеоборотных активов, установленных МБС (IAS) 16 «Основные средства», в российскую практику ведения учета. Автор раскрывает основные правила учета основных средств на конкретных примерах по оценке, переоценке и начислению амортизации. Статья содержит сравнительный анализ критериев признания, оценки, начисления амортизации основных средств согласно МБС (IAS) 16 и российскому законодательству.

Keywords

ОСНОВНЫЕ СРЕДСТВА,ПЕРВОНАЧАЛЬНАЯ СТОИМОСТЬ,АМОРТИЗИРУЕМАЯ СТОИМОСТЬ,УБЫТОК ОТ ОБЕСЦЕНЕНИЯ,БАЛАНСОВАЯ СТОИМОСТЬ,ОБЕСЦЕНЕНИЕ (СНИЖЕНИЕ СТОИМОСТИ) АКТИВОВ,СПРАВЕДЛИВАЯ СТОИМОСТЬ,АМОРТИЗАЦИЯ ЦЕННОСТЬ ОТ ИСПОЛЬЗОВАНИЯ

  • BIP!
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    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze