Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The comparative characteristic of book keeping of the basic means in rsby and ifrs
Available online: 26 August 2009 Subject Heading: On the way to international standards JEL Classification:
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 |
ISSN 2311-9381 (Online)
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