Accounting for Revaluation of Property, Plant and Equipment in 2017 and 2020: New in the Draft Federal Accounting Standard “Property, Plant and Equipment”

Introduction, Purpose. The article deals with the accounting for revaluation of property, plant and equipment. There are two accounting procedures for that: the current one running in 2017, and the one to be introduced in 2020. The article aims to acquaint the professional community with the pending...

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Bibliografiske detaljer

Principais autores:	Aleksei Evgen’evich Ivanov, Ol’ga Gennad’evna Nikitina
Format:	Artigo
Sprog:	Russo
Udgivet:	Government of Russian Federation, Financial University 2019-01-01
Serier:	Учёт. Анализ. Аудит
Fag:	основные средства переоценка фсбу мсфо реформа бухгалтерского учета fixed assets revaluation federal accounting standards ifrs the accounting reform
Online adgang:	https://accounting.fa.ru/jour/article/view/196
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