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 <front>
  <journal-meta>
   <journal-id journal-id-type="publisher-id">Auditor</journal-id>
   <journal-title-group>
    <journal-title xml:lang="en">Auditor</journal-title>
    <trans-title-group xml:lang="ru">
     <trans-title>Аудитор</trans-title>
    </trans-title-group>
   </journal-title-group>
   <issn publication-format="print">1998-0701</issn>
  </journal-meta>
  <article-meta>
   <article-id pub-id-type="publisher-id">6740</article-id>
   <article-id pub-id-type="doi">10.12737/12721</article-id>
   <article-categories>
    <subj-group subj-group-type="toc-heading" xml:lang="ru">
     <subject>Международные стандарты</subject>
    </subj-group>
    <subj-group subj-group-type="toc-heading" xml:lang="en">
     <subject>INTERNATIONAL STANDARDS</subject>
    </subj-group>
    <subj-group>
     <subject>Международные стандарты</subject>
    </subj-group>
   </article-categories>
   <title-group>
    <article-title xml:lang="en">Differences in the accounting and reporting of certain fixed assets and intangible assets under RAS and IAS</article-title>
    <trans-title-group xml:lang="ru">
     <trans-title>Различия в учёте и отчётности в части основных средств и нематериальных активов по РСБУ и МСФО</trans-title>
    </trans-title-group>
   </title-group>
   <contrib-group content-type="authors">
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Щадилова</surname>
       <given-names>С. Н.</given-names>
      </name>
      <name xml:lang="en">
       <surname>Shchadilova</surname>
       <given-names>S. Н.</given-names>
      </name>
     </name-alternatives>
     <email>trostella@yandex.ru</email>
    </contrib>
   </contrib-group>
   <pub-date publication-format="print" date-type="pub" iso-8601-date="2013-12-17T00:00:00+04:00">
    <day>17</day>
    <month>12</month>
    <year>2013</year>
   </pub-date>
   <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2013-12-17T00:00:00+04:00">
    <day>17</day>
    <month>12</month>
    <year>2013</year>
   </pub-date>
   <issue>12</issue>
   <fpage>49</fpage>
   <lpage>56</lpage>
   <self-uri xlink:href="https://zh-szf.ru/en/nauka/article/6740/view">https://zh-szf.ru/en/nauka/article/6740/view</self-uri>
   <abstract xml:lang="ru">
    <p>В статье анализируются различия в учете и формировании отчетности в части основных&#13;
средств и нематериальных активов по российским и международным стандартам.</p>
   </abstract>
   <trans-abstract xml:lang="en">
    <p>The paper analyzes the differences in accounting and reporting in the formation of certain fixed assets and intangible assets&#13;
in accordance with Russian and international standards.</p>
   </trans-abstract>
   <kwd-group xml:lang="ru">
    <kwd>внеоборотные активы</kwd>
    <kwd>основные средства</kwd>
    <kwd>нематериальные активы</kwd>
    <kwd>оценка активов</kwd>
    <kwd>признание</kwd>
    <kwd>забалансовый учет</kwd>
   </kwd-group>
   <kwd-group xml:lang="en">
    <kwd>non-current assets</kwd>
    <kwd>fixed assets</kwd>
    <kwd>intangible assets</kwd>
    <kwd>valuation of assets</kwd>
    <kwd>recognition</kwd>
    <kwd>accounting per balance</kwd>
   </kwd-group>
  </article-meta>
 </front>
 <body>
  <p></p>
 </body>
 <back>
  <ref-list>
   <ref id="B1">
    <label>1.</label>
    <citation-alternatives>
     <mixed-citation xml:lang="ru">Щадилова, С.Н. Обесценение внеоборотных активов в соответствии с МСФО (IAS) 36 // АУДИТОР. - 2013. - № 6. - С. 50-55.</mixed-citation>
     <mixed-citation xml:lang="en">Shchadilova, S.N. Obestsenenie vneoborotnykh aktivov v sootvetstvii s MSFO (IAS) 36. AUDITOR. - 2013. - № 6. - S. 50-55.</mixed-citation>
    </citation-alternatives>
   </ref>
   <ref id="B2">
    <label>2.</label>
    <citation-alternatives>
     <mixed-citation xml:lang="ru">http://www.minfin.ru/ru/accounting/accounting/legislation/positions/</mixed-citation>
     <mixed-citation xml:lang="en">http://www.minfin.ru/ru/accounting/accounting/legislation/positions/</mixed-citation>
    </citation-alternatives>
   </ref>
   <ref id="B3">
    <label>3.</label>
    <citation-alternatives>
     <mixed-citation xml:lang="ru">www.iasc.uk.org - официальный сайт КМСФО.</mixed-citation>
     <mixed-citation xml:lang="en">www.iasc.uk.org - ofitsial&amp;#180;nyy sayt KMSFO.</mixed-citation>
    </citation-alternatives>
   </ref>
  </ref-list>
 </back>
</article>
