FEATURES OF FINANCIAL AUDIT OF THE REVALUATION OF FIXED ASSETS TREATMENT IN THE FINANCIAL STATEMENTS
Journal: AUDITOR
Volume 6 № 4
, 2020
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Financial University under the Government of the Russian Federation
(Department of Audit and Corporate Reporting, Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 10
to 23
Status:
Published
Received:
08.05.2020
Accepted:
15.05.2020
Published:
15.05.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
balance sheet method of accounting for diff erences between the balance sheet and tax value of assets and liabilities, revaluation of fi xed assets, transition period
Abstract (English):
Th e article discusses the features of fi nancial audit of the refl ection in the accounting (fi nancial) statements of audited entities of the results of the revaluation of fi xed assets. Th e need for a thorough check is due to the fact that from January 1, 2020, it became mandatory to use the balance sheet method of accounting for diff erences between the accounting and tax values of assets and liabilities at the reporting date.
Th e article discusses the features of fi nancial audit of the refl ection in the accounting (fi nancial) statements of audited entities of the results of the revaluation of fi xed assets. Th e need for a thorough check is due to the fact that from January 1, 2020, it became mandatory to use the balance sheet method of accounting for diff erences between the accounting and tax values of assets and liabilities at the reporting date.
Keywords:
balance sheet method of accounting for diff erences between the balance sheet and tax value of assets and liabilities, revaluation of fi xed assets, transition period
balance sheet method of accounting for diff erences between the balance sheet and tax value of assets and liabilities, revaluation of fi xed assets, transition period
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2. Sotnikova L.V. Buhgalterskiy balans: variativnost' otrazheniya informacii i obespechenie sopostavimosti. – M., Zhurnal «Buhuchet v stroitel'nyh organizaciyah», Moskva, 2012, № 9. – 2.2 p.l.
