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International Accounting
 

The comparative characteristic of book keeping of the basic means in rsby and ifrs

Vol. 12, Iss. 8, AUGUST 2009

Available online: 26 August 2009

Subject Heading: On the way to international standards

JEL Classification: 

Bobrova E.A. associate professor, the Orel state institute of economy and trade
bobrova77@bk.ru

Emelannicova N.N. the Orel state institute of economy and trade
ogiet@orn.ru

One of specific problems with which many managing subjects collide(face) at transition on MSFO, the account of the basic means is. In given clause(article) features of a recognition of the basic means are considered as objects of book keeping in RSBY and IFRS, the comparative characteristic of formation of initial cost of objects of the basic means is made, the comparative analysis of approaches to charge and reflection in the account of amortization of the basic means is lead(carried out) and features of book keeping of leaving of the basic means agrees RSBY and IFRS.

Keywords: the basic means, amortization, the investment property, term of useful use

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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