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METHOD OF ACCOUNTING FOR FIXED ASSETS UNDER RAS AND IFRS
Journal: Synergy of Science (Vol.8, No. 1)Publication Date: 2017-02-28
Authors : Denenberg Y.M.; Korotkova O.V.;
Page : 0-0
Keywords : sinking fund; accounting; International Financial Reporting Standards (IFRS); Russian Accounting Standards (RAS).;
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Abstract
In this article it is resumed the method of fixed assets in national and international practice and the differences between them. In modern conditions it is advisable to bring together Russian and international accounting reporting system, which will make it less resource-intensive reporting and this in turn will increase the range of possibilities.
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Last modified: 2017-02-16 18:04:34