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Authors : 1. T. V. Yerina,
PhD (Economics), Assistant Lecturer
Kazan State Institute for Finance and Economics
Expertise and accounting application of the provision on stocktaking of non-material assets
The article describes the main changes in the stocktaking of non-material assets which came into force since January 1, 2008. It gives practical recommendations for the realization of disputable provisions of accounting code on the business entities accounting, characterizes the provisions of international standards mentioned in the Accounting Code, suggests a technique of record keeping of devaluation and revaluation of non-material assets and other issue.
Keywords :
business entities accounting; international standards; devaluation and revaluation of non-material assets; market price of an object; internal and external factors of devaluation; period of use criterion; asset period of use; stocktaking of non-material assets; valuation committee
Bibliography :
Citation :
Yerina T. V. Expertise and accounting application of the provision on stocktaking of non-material assets, Actual Problems of Economics and Law, 2008, vol. 2, No. 2, pp. 52–57 (in Russ.).
Type of article : The scientific article
Date of receipt of the article :
24.03.2008
Date of adoption of the print :
30.05.2008
Date of online accommodation :
25.09.2017
