REVALUATION OF FIXED ASSET AND ITS ACCOUNTING: NEAR-TERM OUTLOOK
Journal: AUDITOR
Volume 2 № 9
, 2016
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Ekaterinburg, Ekaterinburg, Russian Federation
Type:
Article
Pages:
from 28
to 34
Status:
Published
Received:
29.06.2016
Accepted:
25.09.2016
Published:
25.09.2016
Language:
Russian
Keywords:
property, plant and equipment, cost value, book value, revaluation, impairment, financial accounting.
Abstract (English):
Th e article is devoted to questions of revaluation of fi xed asset in fi nancial accounting. Th e eff ective procedure of recognition of revaluation of fi xed asset in accordance with Book-Keeping Regulations “Asset accounting”, Methodological instructive regulations for asset accounting and Project of Federal Standard of Accounting “Fixed Asset” is considered.
Th e article is devoted to questions of revaluation of fi xed asset in fi nancial accounting. Th e eff ective procedure of recognition of revaluation of fi xed asset in accordance with Book-Keeping Regulations “Asset accounting”, Methodological instructive regulations for asset accounting and Project of Federal Standard of Accounting “Fixed Asset” is considered.
Keywords:
property, plant and equipment, cost value, book value, revaluation, impairment, financial accounting.
property, plant and equipment, cost value, book value, revaluation, impairment, financial accounting.
