%0 Journal Article %T Comparative characteristics of accounting fixed assets in accordance with PBU 6/01 and IFRS (IAS) 16 %A Zubareva, Y.. %K fixed assets, IFRS, GAAP, Economics, accounting, accounting rules, efficiency standards, comparative characteristics, integration of the economy %J Journal of economic studies %D 2016 %N 2 %P 0 %I INFRA-M Academic Publishing LLC.