Journals Conferences Monographies Textbooks Regulatorys Event GQW
Submit manuscript
Home / Journals / Auditor / Volume 5 Issue 4 / The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting
The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting
Submit manuscript
To cite
Citations:

THE ANALYSIS OF IMPLEMENTATION PRACTICE OF ASSETS AND LIABILITIES VALUATION AT DISCOUNTED VALUE IN RUSSIAN ACCOUNTING
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Golovina N. 1
Dolgaya S. 2
Authors:
1.  Novosibirsk State University of Economics and management «NINH» (Department of Information and Analytical Support and Accounting, Lecturer)

Russian Federation
2.  Novosibirsk state University of Economics and management «NINH» (Department of Information and Analytical Support and Accounting, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5cb5a8711fb753.03379808
Pages:
from 47 to 54
Status:
Published
Received:
16.04.2019
Accepted:
13.05.2019
Published:
13.05.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
valuation, discounted value, international financial reporting standards, Federal accounting standards, commercial organization, fi nancial institutions.
Abstract and keywords
Abstract (English):
Th e article discusses the main stages of the implementation of assets and liabilities valuation at discounted value in the context of reforming Russian accounting. It identifi es some practical issues that are to be solved by economic actors conducting valuation at discounted value.

Keywords:
valuation, discounted value, international financial reporting standards, Federal accounting standards, commercial organization, fi nancial institutions.
References

1. Federal'nyy zakon ot 27.07.2010 № 208-FZ (red. ot 27.12.2018) «O konsolidirovannoy finansovoy otchetnosti» (s izm. i dop., vstup. v silu s 08.01.2019).

2. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 9 «Finansovye instrumenty»: Prikaz Minfina Rossii ot 27.06.2016 № 98n (red. ot 27.03.2018).

3. Federal'nyy standart buhgalterskogo ucheta «Buhgalterskiy uchet arendy» (FSBU 25/2018): Prikaz Minfina Rossii ot 16.10.2018 № 208n.

4. Polozhenie po buhgalterskomu uchetu «Ocenochnye obyazatel'stva, uslovnye obyazatel'stva i uslovnye aktivy» (PBU 8/2010): Prikaz Minfina Rossii ot 13.12.2010 № 167n (red. ot 06.04.2015).

5. Polozhenie po buhgalterskomu uchetu «Uchet finansovyh vlozheniy» (PBU 19/02): Prikaz Minfina Rossii ot 10.12.2002 № 126n(red. ot 06.04.2015).

6. Proekt federal'nogo standarta buhgalterskogo ucheta «Debitorskaya i kreditorskaya zadolzhennosti (vklyuchaya dolgovye zatraty)» [Elektronnyy resurs] // Buhgalterskiy metodologicheskiy centr: oficial'nyy sayt. — URL: http://bmcenter.ru/Files/p roekt_D_K_Z (data obrascheniya 25.01.2019).

7. Proekt federal'nogo standarta buhgalterskogo ucheta «Zapasy» [Elektronnyy resurs] //Buhgalterskiy metodologicheskiy centr: oficial'nyy sayt. — URL: http://bmcenter.ru/Files/proekt_FSBU_Zapaci (data obrascheniya 25.01.2019).

8. Proekt federal'nogo standarta buhgalterskogo ucheta «Nezavershennye kapital'nye vlozheniya» [Elektronnyy resurs]. — URL: http://bmcenter.ru/Files/proekt_N_K_V (data obrascheniya 25.01.2019).

9. Proekt federal'nogo standarta buhgalterskogo ucheta «Nematerial'nye aktivy» [Elektronnyy resurs] // Buhgalterskiy metodologicheskiy centr: oficial'nyy sayt. — URL: http://bmcenter.ru/Files/proekt_FSBU_NMA (data obrascheniya 25.01.2019).

10. Proekt federal'nogo standarta buhgalterskogo ucheta «Osnovnye sredstva» [Elektronnyy resurs] // Buhgalterskiy metodologicheskiy centr: oficial'nyy sayt. — URL:http://bmcenter.ru/Files/proekt_FSBU_Osnovniye_sredctva (data obrascheniya 25.01.2019).

11. Koncepciya buhgalterskogo ucheta v rynochnoy ekonomike Rossii, odobrena Metodologicheskim sovetom po buhgalterskomu uchetu pri Minfine RF, Prezidentskim sovetom IPB RF 29.12.1997 // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».

12. Koncepcii razvitiya buhgalterskogo ucheta i otchetnosti v Rossiyskoy Federacii na srednesrochnuyu perspektivu: Prikaz Minfina RF ot 01.07.2004 № 180.

13. Programma razrabotki federal'nyh standartov buhgalterskogo ucheta na 2018–2020 gg.: Prikaz Minfina Rossii ot 18.04.2018 № 83n.

14. Rekomendaciya R-65/15 «Stavka diskontirovaniya» [Elektronnyy resurs] // Buhgalterskiy metodologicheskiy centr: oficial'nyy sayt. 2015. — URL: http://www.bmcenter.ru (data obrascheniya 25.01.2019).

15. Ukazanie Banka Rossii «O sostavlenii i predstavlenii finansovoy otchetnosti kreditnymi organizaciyami» ot 25.12.2003 № 1363-U (red. ot 08.10.2008).

16. Diskontirovanie v rossiyskoy sisteme buhgalterskogo ucheta. [Elektronnyy resurs]. — URL: http://afdanalyse.ru/news/diskontirovanie_v_rossijskoj_sisteme_bukhgalterskogo_ucheta/2016-03-21-348.

17. Druzhilovskaya E.S. Sovershenstvovanie pravil ocenki debitorskoy i kreditorskoy zadolzhennosti v buhgalterskom uchete // Vse dlya buhgaltera. — 2017. — № 4. — S. 2-9.

18. Korobeynikov D. Raschet diskontirovannoy stoimosti dlya celey MSFO [Elektronnyy resurs] // Aktual'naya buhgalteriya. 2013. — URL: http://www.gaap.ru/articles/Raschet_diskontirovannoy_stoimosti_dlya_tseley_MSFO/ (data obrascheniya 25.01.2019).

19. Kuvaldina T.B., Lapin D.R. Teoreticheskie i prakticheskie voprosy ispol'zovaniya diskontirovannoy stoimosti v buhgalterskom uchete i otchetnosti // Mezhdunarodnyy buhgalterskiy uchet. — 2015. — № 10. — S. 2–13.

20. Lisovskaya I.A., Chipurenko E.V., Trapeznikova N.G. Sovremennye metody ocenki v finansovom uchete: MSFO i RSBU // Auditorskie vedomosti. — 2016. — № 1. — S. 51–65.

21. Lomtatidze O.V. Raschet stavki diskontirovaniya dlya celey MSFO: obschaya metodologiya // Auditorskie vedomosti. — 2015. — № 4. — S. 46–56.

22. Orlova O.E. Diskontirovannaya (privedennaya) stoimost' obligaciy // Aktual'nye voprosy buhgalterskogo ucheta i nalogooblozheniya. — 2013. — № 20. — S. 62–74.

23. Petrova N.A. FSBU «Buhgalterskiy uchet arendy»: proekt // Aktual'nye voprosy buhgalterskogo ucheta i nalogooblozheniya. — 2018. — № 6. — S. 41–54.

Support Powered by Editorum,  Instructions
Login or Create
* Forgot password?