Some Questions of the Accounting the Expenses on Undertaking Heavy Repair Main Means

Polenova S.

doi:doi:10.12737/1998-0701-2024-9-12-28-32

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SOME QUESTIONS OF THE ACCOUNTING THE EXPENSES ON UNDERTAKING HEAVY REPAIR MAIN MEANS

Journal: AUDITOR Volume 9 № 12 , 2023

Rubrics: ACCOUNTING AND REPORTING

UDK 657.22 Открытие, ведение, закрытие и возобновление бухгалтерского учета

Polenova S. ¹

Author and publication information

Authors:

1. Financial University under the Government of the Russian Federation (Department of the Audit and Corporative Reporting, Professor)

Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/1998-0701-2024-9-12-28-32

Pages:

from 28 to 32

Status:

Published

Received:

01.11.2023

Accepted:

28.11.2023

Published:

16.01.2024

Subject area:

UDK 657.22 Открытие, ведение, закрытие и возобновление бухгалтерского учета

Language:

Russian

Keywords:

capital embedding, the main means, repair, essential expenses, inventory objects, analytical account, material facility, correspondence, count of the accounting

Abstract and keywords

Abstract (English):
In article are considered separate innovation, incorporated FSBU 26/2020 «Capital embedding» and FSBU 6/2020 «Main means», which have touched the methods of the accounting the expenses on heavy repair of the main means.

Keywords:
capital embedding, the main means, repair, essential expenses, inventory objects, analytical account, material facility, correspondence, count of the accounting

References

1. O buhgalterskom uchete. Federal'nyy zakon ot 6.12.2011 № 402-FZ (v red. ot 5.12.2022 № 498-FZ) // https://www.consultant.ru/document/cons_doc_LAW_122855/

2. Zapasy (FSBU 5/2019). Prikaz Minfina RF ot 15.11.2019 №180n //https://minfin.gov.ru/ru/document?id_4=133539

3. Kapital'nye vlozheniya (FSBU 26/2020). Prikaz Minfina RF ot 17.09.2020 №204n//https://minfin.gov.ru/ru/document?id_4=133538

4. Osnovnye sredstva (FSBU 6/2020). Prikaz Minfina RF ot 17.09.2020 №204n // https://minfin.gov.ru/ru/document?id_4=133537

5. Uchetnaya politika organizacii (PBU 1/2008). Prikaz Minfina RF ot 6.10.2008 №106n // (v red. ot 7.02.2020 №18n) // https://minfin.gov.ru/ru/document?id_4=2260

6. Plan schetov buhgalterskogo ucheta finansovo-hozyaystvennoy deyatel'nosti organizaciy i instrukciya po ego primeneniyu. Prikaz Minfina RF ot 31.10.2000 №94n (v red. ot. 8.11.2010 № 142n) // https://minfin.gov.ru/ru/document?id_4=2293

7. Dneprova A.B. Modernizaciya i rekonstrukciya osnovnyh sredstv // Buhgalterskiy uchet. 2023. № 11. S. 40-46.

8. Dubovik L.P. Novye pravila ucheta osnovnyh sredstv i kapital'nyh vlozheniy / Buhgalterskiy uchet. 2022. № 2. S. 33-40.

9. Kesyan S.V., Fedoseeva O.I., Karpenko I.S., Tret'yakova V.V. Osobennosti ucheta osnovnyh sredstv soglasno FSBU 6/20 «Osnovnye sredstva» i MSFO (IAS) 16 «Osnovnye sredstva» // Estestvenno-gumanitarnye issledovaniya. 2021. №38(6). S.418-424

10. Serova S.P. Remont osnovnyh sredstv // Buhgalterskiy uchet. 2023. № 2. S. 21-25.

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