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International Accounting

48(246) - 2012 December

Comparative analysis of definitions of construction organizations in the Russian and international practice

Vol. 15, Iss. 48, DECEMBER 2012

Available online: 24 December 2012

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Zyrianova T.V. Doctor of Economic Sciences, Professor, Head of department "Accounting, Analysis and Audit", the Ural Institute - the 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 of department "Accounting and Audit", the Ural State Economic University
manakova.elena@inbox.ru

In the article the definitions used by the construction organizations in accounting at formation of construction object cost are considered. The features of the definitions used in the Russian standards on accounting, and also in the original text of the International Financial Reporting Standard and in translated texts of IFRS are analyzed.

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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