EVALUATION, RECOGNITION AND ANALYSIS OF CURRENT ASSETS OF THE COMPANY IN ACCORDANCE WITH IFRS AND RAS (FSBU)
Abstract
This article examines the process of assessing, recognizing and analyzing the current assets of a company in the context of IFRS and RAS (FSBU). There is a significant consideration of the valuation of assets in the IFRS system. The authors compare the recognition, assessment and analysis of current assets according to international and Russian standards.
Finally, the impact of undervaluation and overvaluation of assets and valuation methods is examined.
References
Prikaz Minfina Rossii ot 02.07.2010 N 66n (red. ot 19.04.2019) "O formah buhgalterskoj otchetnosti organizacij" (Zaregistrirovano v Minyuste Rossii 02.08.2010 N 18023) (s izm. i dop., vstup. v silu s otchetnosti za 2020 god): URL: http://www.consultant.ru/document/cons_doc_LAW_ 103394/
Prikaz Minfina Rossii ot 15.11.2019 №180n «Ob utverzhdenii Federalnogo standarta buhgalterskogo ucheta FSBU 5/2019 «Zapasy»
(Zaregistrirovano v Minyuste Rossii 25.03.2020 №
57837): URL: http://www.consultant.ru/document/cons_doc_LAW_ 348523/18ae7e0209c0fcd71bb531b56fe671a1c9e61af
4/ Prikaz Minfina Rossii ot 09.06.2001 №44-n (red. ot 16.05.2016) «Ob utverzhdenii Polozheniya po buhgalterskomu uchetu «Uchet materialnoproizvodstvennyh zapasov» PBU 5/01» : URL: http://www.consultant.ru/document/cons_doc_LAW_ 32619/569b43a13c040cfc64ff5806d5838fd8976c69e8
/ Prikaz Minfina RF ot 02.02.2011 №11-n «Ob utverzhdenii Polozheniya po buhgalterskomu uchetu «Otchet o dvizhenii denezhnyh sredstv» (PBU 23/2011)» (Zaregistrirovano v Minyuste RF 29.03.2011 N 20336): URL: http://www.consultant.ru/document/cons_doc_LAW_ 112417/db4565455a73eeb6b3de56688b3a80959c8ead68/
«Mezhdunarodnyj standart finansovoj otchetnosti (IAS) 7 «Otchet o dvizhenii denezhnyh sredstv» (vveden v dejstvie na territorii Rossijskoj Federacii Prikazom Minfina Rossii ot 28.12.2015 №217-n) (red. ot 04.06.2018): URL: http://www.consultant.ru/document/cons_doc_LAW_ 193533/
«Mezhdunarodnyj standart finansovoj otchetnosti (IFRS) 15 «Vyruchka po dogovoram s pokupatelyami» (vveden v dejstvie na territorii Rossijskoj Federacii Prikazom Minfina Rossii ot 21.01.2015 №9-n): URL:
http://www.consultant.ru/document/cons_doc_LAW_ 175324/
«Mezhdunarodnyj standart finansovoj otchetnosti (IAS) 1 «Predstavlenie finansovoj otchetnosti» (vveden v dejstvie na territorii RF Prikazom Minfin Rossii ot 28.12.2015 №217-n): URL:
http://www.consultant.ru/document/cons_doc_LAW_ 140000/9bf413acb580a857ff5442466dce134d3dfc93d4/
CC BY-ND
A work licensed in this way allows the following:
1. The freedom to use and perform the work: The licensee must be allowed to make any use, private or public, of the work.
2. The freedom to study the work and apply the information: The licensee must be allowed to examine the work and to use the knowledge gained from the work in any way. The license may not, for example, restrict "reverse engineering."
2. The freedom to redistribute copies: Copies may be sold, swapped or given away for free, in the same form as the original.
