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ИД «Финансы и кредит»






International Accounting

Presentation of accounting information on non-current assets using simplified methods

Vol. 25, Iss. 5, MAY 2022

Received: 17 March 2022

Received in revised form: 30 March 2022

Accepted: 4 May 2022

Available online: 16 May 2022


JEL Classification: М41

Pages: 561–583


Ekaterina K. KOPYLOVA Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation

ORCID id: not available

Tat'yana I. KOPYLOVA Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation

ORCID id: not available

Subject. This article deals with the topical issues of the methodology for accounting for non-current assets using simplified methods due to changes in the accounting legislation of the Russian Federation in terms of the application of Federal Accounting Standards FSBU 6/2020 – Fixed Assets, FSBU 26/2020 – Capital Investments and FSBU 25/2018 – Lease Accounting.
Objectives. The article aims to group simplified accounting methods for non-current assets and apply them when presenting accounting information about these assets.
Methods. For the study, we used the methods of analysis, systematization, comparison, and grouping.
Results. Based on the analysis of changes in accounting legislation on accounting for non-current assets, the article groups the statutory regulation of simplified methods. It offers accounting records for intangible assets, property, plant and equipment, capital investments and lease items, and defines the main simplified ways of accounting for non-current assets that must be approved in the accounting policy.
Conclusions and Relevance. Based on the analysis of federal accounting standards, the article concludes that the development and practical application of simplified methods of accounting are relevant for reflecting the accounting events by small businesses and non-profit organizations. The results obtained can be applied both in the theory and practice of accounting in relation to the accounting of items using simplified methods.

Keywords: simplified accounting methods, non-current assets, FSBU 6/2020, FSBU 26/2020, FSBU 25/2018


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