Home  Journals  International Accounting  20(218) - 2012 May

Control and evaluation of search assets according to the requirements of Accounting Standards 24/2011 and principles IAS 36, IFRS 6

Available online: 24 May 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In connection with the official introduction of the IFRS and interpretations of them on the territory of Russia since 20.12.11 the problems of the comparative analysis of the requirements of Accounting Standards (AS) and IFRS principles became important. In this paper it is analyzed the accounting and evaluating rules under the two systems: the AS RF (in part of 24/2011) and IFRS (in the part of IAS 36, IFRS 6), identified the most obvious differences and similarities, the variants of depreciation of search assets are revealed. The conclusion that the IFRS intensive updating and introduction of new PBU cause certain difficulties of application of these standards is drawn.

Keywords: search assets, the requirements of AS, the principles of IFRS, depreciation of assets

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

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