RECOGNITION OF NON-CURRENT ASSETS AND ITS INFLUENCE ON THE INFORMATIONAL CONTENT OF ORGANIZATIONS REGISTRATION SYSTEMS OF SEVASTOPOL AND CRIMEA BY TRANSITION TO THE RUSSIAN LEGISLATION

In this article the actual issues of the accounting of the non-current assets are considered as the result of information accounting systems transformation of the organizations of Sevastopol and the Crimea. The comparative analyses of the requirements of the non-current assets recognition in Russia, Ukraine and according to IFRS is carried out. The arisen and missed information streams in the accounting of these objects as the result of transition to the Russian legislation are defined. The possibilities of the improvement of the recognition process of the non-current assets in Russia by the application of the IFRS are allocated.