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International Accounting

47(245) - 2012 December

National and the International Financial Reporting Standards in construction organizations

Vol. 15, Iss. 47, DECEMBER 2012

Available online: 21 December 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification:

Zyrianova T.V. Doctor of Economic Sciences, Professor, Head of department "Accounting, Analysis and Audit", the Ural Institute -branch of the Russian Academy National and Public Service under the President of the Russian Federation
tatyana.zyrianova@uapa.ru

Manakova E.V. Associate Professor, the Ural State Economic University
manakova.elena@inbox.ru

In the article the order of formation of cost of construction object according to accounting is considered. The international standards of the accounting reporting applied by the construction organizations are considered. The comparative analysis of PBU and IFRS from the point of view of the formation of cost of construction object is carried out.

Keywords: investor, customer, developer, contractor, assets, building site, initial cost, cost, expense

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

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