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Models of accounting of fixed assets in terms of deferred (installment) payment according to IFRS and their adaptation to the Russian legislation

Prosvirina I.I. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( prosvirinaii@susu.ru )

Gonchar E.A. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( goncharea@susu.ru )

Volchenkova O.A. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( volchenkovaoa@susu.ru )

Andreeva O.M. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( andreevaom@susu.ru )

Journal: International Accounting, #9, 2018

Subject This article focuses on the methodological issues of accounting for fixed assets in terms of deferred (installment) payment in accordance with IFRS, and it analyzes the possibility of their adaptation to the Russian accounting practice in terms of the current legislation.
Objectives The article aims to transform models of accounting for fixed assets in terms of postponement (installment) of payment under IFRS and analyze the possibilities and peculiarities of their application in the Russian accounting practice.
Methods For the study, we used the methods of logical analysis, and systematization and generalization of the material considered.
Results Taking into account various options of deferred (installment) payment, the article presents models of accounting for fixed assets for each particular variant under IFRS, analyzing the possibility of their application in the Russian accounting practice under the current legislation. It also considers the models in the tax aspect. The study identifies a variety of situations with postponement (installment) of payment, involving different models of accounting for fixed assets under IFRS.
Conclusions On the basis of the analysis of the peculiarities of application of the IFRS provisions regulating the valuation of fixed assets during the deferment (installment) of payment, we speak about the possibility of applying three selected models of accounting for fixed assets in the Russian accounting practice, provided correct accounting policies.


A comparative analysis of trends in investments of Russian companies in intellectual and fixed capital

Prosvirina I.I. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( iprosvirina@mail.ru )

Ivanov A.E. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( ivanov.chel@list.ru )

Ostapenko G.F. Perm National Research Polytechnic University, Perm, Russian Federation ( waygs@mail.ru )

Shirshikova L.A. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( shirshikova@gmail.com )

Journal: Economic Analysis: Theory and Practice, #1, 2018

Subject The article considers trends in domestic investments of Russian companies in intellectual and fixed capital during the inter-crisis period (2010–2014).
Objectives The purpose of the study is to identify trends in internal investment and determine the most profitable investment project for company development based on economic and mathematical modeling.
Methods This paper combines general scientific methods of research, such as analysis, synthesis, deduction, induction, as well as econometric modeling, using Gretl. The theoretical background was shaped from the articles and monographs by Russian and foreign scientists devoted to intellectual capital research. The informational base is the data of macroeconomic and regional statistics, and financial statements of Russian companies.
Results The analysis confirmed the hypothesis of the study: Russian companies' investment in intellectual capital is reducing against the backdrop of increased investment in fixed assets. The comparable data on the average level of investment in intellectual capital of the Czech Republic, a representative of Europe, provide an opposite picture. At the same time, the developed economic-mathematical model defines intellectual capital as a much more profitable object of internal investment than fixed capital.
Conclusions The revealed structural imbalance in the areas of domestic investments of Russian companies may serve as an explanation of low efficiency of domestic economy. To eliminate this distortion, it is necessary to improve the methodology for assessing the performance of investment in intellectual capital.


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