publication . Article . 2014

Asset Accounting According to National and International Standards

Karina Utenkova;
Open Access
  • Published: 01 Jan 2014 Journal: Accounting and Finance, issue 2 June, pages 79-83
The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS 16 'Fixed Assets') have been analyzed. It has been found that the list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their classification, assessment and reassessment, delivery and disposal, depreciation procedure, reflecting information on fixed assets in financial statements have been overviewed. As the...
free text keywords: accounting, International Financial Reporting Standards, reform, National Provisions (Standards) of Accounting, fixed assets, jel:M41

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