Home  Journals  International Accounting  14(260) - 2013 April

Comparative analysis of depreciation in according to RAS and IFRS

Available online: 16 April 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The article is devoted to the comparison of the depreciation in accordance with the Russian accounting standards and the International Financial Reporting Standards. The authors use a formalized approach to assessing the level of difference in the amounts of the depreciation and residual value of the object of fixed assets. The authors made a conclusion that the reasonable approach to determining the level of estimates the differences in the amounts of depreciation and residual value of objects would be small.

Keywords: fixed assets accounting for fixed assets, depreciation, useful life, residual value

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

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