Home  Journals  International Accounting  37(187) - 2011 October

Fixed assets' accounting at small and medium-sized entities: background of development

Available online: 19 October 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The questions of fixed assets accounting, composing essential part of the whole of value of property of legal entity, have special urgency nowadays. In the article the author considers the fixed assets’ problems for small and medium-sized enterprises in the context of development and application into Russian accounting practice the most effective and the reliable system of its reflection based on the recommendations approved in July 2009 IASB for small and medium size enterprises - IFRS for SMEs.

Keywords: IFRS for small and medium-sized enterprises (SMEs), fixed assets, depreciation, measurement of fixed assets, useful life of fixed assets

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

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