OCENKA INVESTICIONNOY SOBSTVENNOSTI V MSFO
Rubrics: ECONOMIC THEORY
Authors:
1.
Omskiy gosudarstvennyy universitet putey soobscheniya
Russian Federation
Russian Federation
Type:
Article
Pages:
from 55
to 55
Status:
Published
Received:
07.01.2019
Accepted:
15.01.2019
Published:
25.01.2019
Subject area:
UDK 336.64 Финансы предприятий. Финансирование предприятий. Образование капитала
Language:
English
Keywords:
real estate, accounting, investor, tangible assets, accounts, group accounts, IFRS
Abstract (English):
Requirements are considered in the article IAS 40, when a company must disclose the information in the financial statements of investment property that helps owners reporting make analyses regarding the financial and economic situation of the company. Disclosure requirements that are defined in this standard apply, together with the requirements of the additions to the statements in accordance with IAS 17.
Requirements are considered in the article IAS 40, when a company must disclose the information in the financial statements of investment property that helps owners reporting make analyses regarding the financial and economic situation of the company. Disclosure requirements that are defined in this standard apply, together with the requirements of the additions to the statements in accordance with IAS 17.
Keywords:
real estate, accounting, investor, tangible assets, accounts, group accounts, IFRS
real estate, accounting, investor, tangible assets, accounts, group accounts, IFRS
Requirements are considered in the article IAS 40, when a company must disclose the information in the financial statements of investment property that helps owners reporting make analyses regarding the financial and economic situation of the company. Disclosure requirements that are defined in this standard apply, together with the requirements of the additions to the statements in accordance with IAS 17.
1. Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 40 "Investicionnaya nedvizhimost'" (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 28.12.2015 N 217n) (red. ot 20.07.2017) (s izm. i dop., vstup. v silu s 01.01.2019). SPS Konsul'tant Plyus.
2. Aleshina O.A. Buhgalterskiy uchet, analiz i audit s primeneniem MSFO» // Finansy. 2017. № 1. S. 23-95
3. Volkova A.N. Uchet investicionnoy sobstvennosti v MSFO // Buhuchet. 2018. № 11. S. 45-105.
