| Виниченко Алина Андреевна / Vinichenko Alina Andreevna
Основные средства: различия в учетной политике по МСФО и РСБУ на примере ПАО Россети Центр / Fixed asset differences in accounting policies under IFRS and RAS on the example of PAO «Rosseti Center»
ID статьи: J202333
Аннотация: 2020, которые противоречат МСФО (IAS) 16.
Ключевые слова: основные средства, международные стандарты финансовой отчетности, российские стандарты бухгалтерского учета, финансовая отчетность
Annotation: 2020 and IFRS (IAS) 16, and the accounting policy for the accounting of fixed assets of an organization that makes up reporting according to Russian and international financial reporting standards on the example of PJSC Rosseti Center. According to the results of the study, it was concluded that, despite the significant convergence of Russian and international financial reporting standards, the accounting policy for the accounting of fixed assets for the purposes of accounting (financial) reporting is more focused on the convergence of accounting and tax accounting, rather than a more accurate representation of economic phenomena.
Key-words: fixed assets, international financial reporting standards, Russian accounting standards, financial statements.
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