UDC 33

СOMPARATIVE ANALYSIS OF THE PROVISIONS OF ACCOUNTING OF THE RUSSIAN FEDERATION AND IFRS IN TERMS OF ACCOUNTING OF FIXED ASSETS

Gerasimenko Veronika Aleksandrovna
Financial University under the Government of the Russian Federation
student, faculty of Accounting and Audit

Abstract
At present, the integration of the Russian economy into the world economy and international relations requires an increasing orientation of national accounting system to international standards. Since in the present conditions, when developed countries seek to unify the system of accounting throughout the transition to IFRS accounting management - an integral part of the successful operation of most organizations in the process of economic integration. In the article the author analyzes the existing regulations on accounting of fixed assets and compares the Russian accounting standards with International Financial Reporting Standards in the part of the fixed assets.

Keywords: accounting, economics, finance of organizations, financial management, fixed assets, IFRS, Russian accounting standards


Article reference:
Сomparative analysis of the provisions of accounting of the Russian Federation and IFRS in terms of accounting of fixed assets // Economics and innovations management. 2016. № 11 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/11/12729

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