IFRS FOR SMALL AND MEDIUM BUSINESSES ON NON-FINANCIAL ASSETS
Journal: AUDITOR
№ 11
, 2013
Rubrics: INTERNATIONAL STANDARDS
Authors:
1.
Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation
(World Economy Department, Professor)
Type:
Article
Pages:
from 53
to 57
Status:
Published
Received:
17.11.2013
Accepted:
17.11.2013
Published:
17.11.2013
Language:
Russian
Keywords:
stocks, fixed assets, depreciation, evaluation, primary recognition, subsequent recognition, IFRS
Abstract (English):
In the article the questions of evaluation and reporting of current tangible assets and property, plant and equipment in accordance with the contents of the International Financial Reporting Standard for Small and Medium Business.
In the article the questions of evaluation and reporting of current tangible assets and property, plant and equipment in accordance with the contents of the International Financial Reporting Standard for Small and Medium Business.
Keywords:
stocks, fixed assets, depreciation, evaluation, primary recognition, subsequent recognition, IFRS
stocks, fixed assets, depreciation, evaluation, primary recognition, subsequent recognition, IFRS
1. Postanovlenie Pravitel´stva RF ot 25.02.11 № 107 «Ob utverzhdenii Polozheniya o priznanii Mezhdunarodnykh standartov finansovoy otchetnosti i Raz´´yasneniy Mezhdunarodnykh standartov finansovoy otchetnosti dlya primeneniya na territorii Rossiyskoy Federatsii».
2. Prikaz Minfina Rossii ot 25.11.11 № 160-n «O vvedenii v deystvie Mezhdunarodnykh standartov finansovoy otchetnosti i Raz´´yasneniy Mezhdunarodnykh standartov finansovoy otchetnosti na territorii Rossiyskoy Federatsii».
3. Ofitsial´nyy sayt Ministerstva finansov RF: http. www.minfin.ru.
4. Ofitsial´nyy sayt Soveta po MSFO: http. www.iask.uk.org.
