Home  Journals  International Accounting  16(148) - 2010 November

Account to amortizations of the main means: russian and international standards

Available online: 18 November 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

In article is motivated need of the turning the russian companies on international standards of the account and reporting. The Studied account standards to amortizations of the main means in cut of the determination of the depreciable cost, period of the useful use, rates to amortizations, choice of the method of the adding to amortizations and conditions of its adjustment. The outline differences between russian and international standard. The built model of conduct of the account to amortizations of the main means in condition of the transition on IFRS.

Keywords: main means, amortization, depreciable cost, period of the useful use, rate to amortizations, method of the adding to amortizations

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

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