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International Accounting

47(197) - 2011 December

Methodology perfection of account of expenses for research and developmental works and restoration of fixed assets

Vol. 14, Iss. 47, DECEMBER 2011

Available online: 16 December 2011

Subject Heading: Accounting problems

JEL Classification:

Get’man V.G. Doctor of Economics, professor, honored worker of higher school of the Russian Federation, head of department «Accounting»,chairman of the education-methodical Council universities in Russia «Accounting, analysis and audit», Financial University under the Government of the Russian Federation
buhuchet@fa.ru

In the article valid provisions in the field of the account of expenses for research and development are critically estimated and necessity of their harmonization with norms and the requirements containing in IFRS is proved. Specific proposals on perfection of the account of expenses for restoration of the basic means are brought.

Keywords: expenses on research and development; «full IFRS »; IFRS for the small and average enterprises; expenses for modernization, reconstruction and repairs

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

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