DOI: http://doi.org/10.15350/2409-7616.2020.2.32

Victoria А. Matveeva – h.D. in Economics, Associate Professor, Department оf Econоmiсs and Management, Institute оf Service and Entrepreneurship (branсh) оf Dоn Stаtе Technical University in Shakhty, Shakhty, Russian Federation, E-mail: pav778@rambler.ru.

Alina A. Zakharova – Institute of Service and Entrepreneurship (branсh) of Don State Technical University in Shakhty, Shakhty, Russian Federation, E-mail: zakharova.alina2010@yandex.ru.

Abstract. The article discusses the main accounting innovations in the field of fixed assets accounting in accordance with international financial reporting standards. The relevance of the study is examined, and the article also discloses the main provisions of the FSBU «Fixed Assets», new concepts introduced into Russian accounting. A comparison is made of the conditions for accepting an asset for accounting as a fixed asset before and after the introduction of the FSBU. It was revealed that the introduction of new standards in the field of accounting will allow more accurate and competent organization of accounting at the enterprise, and also helps to accelerate their integration into the international financial network.

Keywords: accounting, fixed assets, IFRS, Federal Accounting Standards, depreciation.

References:

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For citation:

Matveeva V.А., Zakharova A.A. The main innovations in the accounting of fixed assets in accordance with the federal accounting standards «Fixed assets». CITISE, 2020, no. 2, pp. 348-355. DOI: http://doi.org/10.15350/2409-7616.2020.2.32