Importances The subject of research are the problems of accounting of assets held for income in the form of lease payments or (and) increase in the value of these assets. The aim of the study is the substantiation of directions of improvement of the Russian and international rules of accounting for these assets. Research methodology includes a critical analysis of regulatory accounting of the above assets at the present stage. Objectives In article proves the necessity to use a new accounting object, which unites the economic substance of the account objects as an investment property and profitable investments in material assets. To indicate the proposed accounting object it is recommended the term "investment asset". New accounting object is not the same as "investment asset" in the national PBU 15/2008, which is due to the application of the new accounting object, it is recommended to change. The author also considers the adjustment of Russian and International Financial Reporting Standards that are in demand in connection with the introduction of the new accounting object. This article defines what should be the rules initial and subsequent measurement of the proposed investment assets. The results Formulated in article suggestions can be used in the development and improvement of the normative documents for accounting, in the practical work of the accounting organizations, as well as in the educational process of higher educational institutions. The conclusions Substantiated conclusions that the presented proposals aim to improve the regulations of the Russian and International Financial Reporting Standards with the purpose of increase of reliability of accounting and reporting information organizations formed on the basis of these regulations.
Keywords: the investment assets, the new accounting object, the valuation of the investment assets, the Russian Accounting Standards, the International Financial Reporting Standards.
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