International Accounting

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International Accounting

10(256) - 2013 March

Assessment of assets and liabilities denominated in foreign currency in according to the Russian and International Accounting Standards

Vol. 16, Iss. 10, MARCH 2013

Available online: 14 March 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

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Sigidov U.I. Doctor of Economics, Professor, Head of Department “Accounting Theory”, the Kuban State Agrarian University
tbu_kuban@mail.ru

Korovina M.A. senior teacher of chair accounting theory, Kuban state agrarian university
marina_krasnodar@rambler.ru

The initial assessment of assets and the obligations expressed in foreign currency, assessment for the subsequent reporting dates, order of recognition of exchange differences are considered. Comparison of an assessment of these objects of accounting, ratio of a conceptual framework according to the Accounting regulation " Accounting of assets and liabilities value expressed in foreign currency " (PBU 3/2006) and the International Financial Reporting Standard (IAS) 21 "Influence of changes of exchange rates" are given.

Keywords: assets, liabilities, foreign currency, initial assessment, subsequent assessment, recognition, foreign exchange, Russian Standards, International Standards

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

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