Russian Federation
With the introduction of FASB 6, there was an obligation to calculate the fair value of fixed assets, which made this issue relevant and at the same time controversial due to the methods of its determination. Objective: to form a single form of a document for calculating the fair value of a fixed asset, which would be suitable for all three methods of determining the fair value. Methods: when writing the article, traditional methods of analysis were used: synthesis, induction, deduction, comparison, generalization. Results: eliminating the need to use unified forms of primary documents is legitimate, since accounting, like many processes, is moving towards transformations, in connection with which new concepts and accounting methods appear, all this must be recorded in documents that are the evidence base for any transactions in the organization. The document, despite the transformation of the methods of its presentation, compilation, was and still remains the only evidence of all phenomena occurring in the accounting of the enterprise. In this regard, it is necessary to record new phenomena for enterprises, such as the fair value of fixed assets, so that in the event of controversial issues it was possible to prove the legitimacy of the calculations. Unification of documents can become a way to speak the same language with other enterprises, regulatory authorities. Scientific novelty: the author's form of the act-calculation of fair value for all three methods is presented, which makes the calculation process more transparent and understandable to users of such a document. Practical significance: the main provisions of the article can be used in the practical activities of commercial organizations.
accounting, fixed assets, fair value, calculation, asset, documentation, commercial organization.
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