Russian Federation
Th e article focuses on the terms of FAS 6/2020 «Fixed Assets», which require the materiality criteria development data accumulation process on the fi xed assets of the entity. Th e examples of materiality criteria for taking note of it in the accounting policy are considered in accordance with local regulation of fi xed assets accounting. Great attention is paid to the principle of rationality in substantiating the criteria for applying in the fi xed assets accounting.
FAS 6/2020 «Fixed Assets», fi xed assets, materiality criteria
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