ОБЕСЦЕНЕНИЕ АКТИВОВ

Abstract

The subject of the study is the specifics of the asset impairment procedure. The methodological basis of the research is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The analysis of the Conceptual foundations of international standards, international standards themselves, domestic federal standards and special literature on the subject of the study is carried out. The features of the regulatory regulation of the asset impairment procedure are highlighted. The conclusion is made about the terminological disorder in the names of valuations of depreciated assets. The lack of consistency in the formation of information about the impairment of assets in accounting and in the accounting (financial) statements of the organization is justified. The author concludes that there is a single nature of the procedures for depreciation and amortization of fixed assets and intangible assets. The interpretation of impairment as the amount of depreciation determined from the calculation of the changed conditions of use of the object is justified. The differences in the reflection of depreciation and impairment in the accounting system are highlighted. The article defines the differences between the depreciation and markdown of objects as a result of the revaluation. The author presents the differences in the use of fair value in impairment and revaluation. The article concludes that there is a synthesis of static and dynamic balance theory with simultaneous use of depreciation, revaluation and depreciation. The study showed that the joint use of revaluation, depreciation and amortization procedures does not allow calculating the financial result from ordinary activities. It is concluded that the mixing of the results of revaluation and impairment worsens the clarity of the reporting information. The study showed the need to search for a new synthesis of depreciation, depreciation and revaluation within the framework of accounting practice.