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International Accounting

14(260) - 2013 April

Urgent issues of improvement of accounting of fixed assets

Vol. 16, Iss. 14, APRIL 2013

Available online: 16 April 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Getman V.G. Doctor of Economic Sciences, Professor, Chairman of the Training Council of Russian universities on specialty "Accounting, analysis and audit", Head of Department "Accounting in Commercial Organizations", the Financial University under the government of the Russian Federation
buhuchet@fa.ru

In the manufacturing potential of the country fixed assets occupy the most important part of it. In the article the author substantiates the necessity of the all-Russian census and revaluation of the fixed assets according to their fair value, concrete proposals for improvement of their accounting on the basis of the requirements contained in the IFRS.

Keywords: fixed assets, depreciation and revaluation, regulation on accounting, IFRS

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

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