Podrobná bibliografia
| Názov: |
НОВЫЙ ПОРЯДОК ОТРАЖЕНИЯ ДОЛГОСРОЧНЫХ АКТИВОВ К ПРОДАЖЕ: A NEW ORDER FOR HELD FOR SALE ASSETS REFLECTION |
| Zdroj: |
Vestnik of Volga State University of Technology Economics and Management. |
| Informácie o vydavateľovi: |
Volga State University of Technology, 2020. |
| Rok vydania: |
2020 |
| Predmety: |
asset valuation, recognition criteria, оценка активов, долгосрочные активы к продаже, критерии признания, held for saleassets |
| Popis: |
В статье рассмотрены методические вопросы бухгалтерского учёта долгосрочных активов к продаже. Новая редакция ПБУ 16/02 содержит отдельные положения, которые требуют пояснений и конкретизации. К числу таких положений относятся признание и оценка рассматриваемых активов. When preparing the accounting (financial) statements for 2020, domestic accountants will have to master the procedure for accounting of a new type of asset “held for sale assets” due to changes introduced in PBU (Russian Accounting Standards) 16/02 “Information on Discontinued Operations”. An analysis of the provisions of PBU 16/02 regarding the held for saleassets has shown that the standard contains a limited number of regulations on this issue, while the presented requirements of the standard are stated in a rather concise manner. The goal of this research was to analyze the problems of practical application of a new for domestic accounting category - held for sale assets. Results. The study is focused on the complex and ambiguous aspects of accounting for the considered category of assets, the accounting of which is not described in the standard, or is not obvious from the requirements of the standard. This paper emphasizes the problems of classification and evaluation of an asset for sale after recognition, including a situation when the completion of a sale transaction exceeds a twelve-month period. The authors give the examples of assets that can be classified as held for sale, subject to the classification conditions, and describe the consequences of such classification from the perspective of a possible impact on the assessment of the financial state of an organization. In the paper the authors reveal the basic methodological approaches of IFRS 5 on similar issues and justify the possibility of their application in Russian accounting practice and identify the possible approaches to the presentation of held for sale assets in the financial statements. Conclusion. An analysis of the provisions of PBU 16/02 on the covered issues shows the following: 1. classification of a non-current asset as held for sale will significantly affect its accounting valuation, and its separate presentation in the financial statements will help to increase its reliability; 2. practical implementation of the requirements of PBU 16/02 for the recognition, assessment and accounting held for sale assets will cause many problems and will require the use of a professional judgment on a wide range of issues; 3. development of an accounting policy for reflection of transactions with assets held for sale assets, the accounting of which is not regulated by PBU 16/02, will require an active study of international accounting practices and an application of IFRS 5 methodological approaches. |
| Druh dokumentu: |
Article |
| Jazyk: |
Russian |
| ISSN: |
2306-2800 |
| DOI: |
10.25686/2306-2800.2020.2.78 |
| Prístupové číslo: |
edsair.doi...........19357872a725dcf801a2d3ec4b505a6b |
| Databáza: |
OpenAIRE |
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