Abstract
The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting standards concerning fixed assets recording. The authors offer a new definition of fixed assets, which is based on similarity of definitions according to ISFA and RA. The goals of accounting fixed assets were given. Conditions necessary to recognize the asset as an item of fixed assets were described. Types of vale of fixed assets according to RA 6/01 and ISFA were given and their comparative analysis was made. Instructions concerning estimation of fixed assets value were provided for different variants of their coming to the organization: in case of depositing by founders to the authorized capital, buying from manufacturers, independent manufacturing, obtaining through the donation contract, exchanging to other property. The article pointed out to cases when balance value of fixed assets shall be altered and showed the procedure of fixed assets accounting from the moment of their putting into operation. It underlined the idea that ISFA 16 and RSA 6/01 pay serious attention to this problem but in different ways. Specific features of fixed assets accounting in logistics complexes were described.
Highlights
The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting standards concerning fixed assets recording
The authors offer a new definition of fixed assets, which is based on similarity of definitions according to ISFA and RA
Instructions concerning estimation of fixed assets value were provided for different variants of their coming to the organization: in case of depositing by founders to the authorized capital, buying from manufacturers, independent manufacturing, obtaining through the donation contract, exchanging to other property
Summary
The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting standards concerning fixed assets recording. Для более детального изучения были проанализированы МСФО 16 «Основные средства» и ПБУ 6/01 «Учет основных средств». 1. Путем сравнения условий признания актива в качестве объекта ОС мы составили свое определение основных средств, опираясь на найденные нами сходства данных определений: это долгосрочные материальные активы (предназначены для использования в течение более чем одного отчетного периода), которые непосредственно задействованы в процессе производства, выполнения работ, предоставления услуг, используются в административных целях или сдаются в аренду. В соответствии с ПБУ 6/01 активы, которые соответствуют определению основных средств и имеют стоимость не более 40 000 рублей, могут отражаться в составе материально-производственных запасов. И в МСФО 16, и в ПБУ 6/01 признается, что активы, которые находятся в пути или сданы в монтаж, будут признаны в составе основных средств с момента их доставки в нужное место и приведения их в состояние, необходимое для эксплуатации в соответствии с целями организации. В ПБУ 6/01 и МСФО 16 даны определения срока полезного использования (табл. 2)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Vestnik of the Plekhanov Russian University of Economics
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
