COMPARATIVE ANALYSIS OF METHODS OF FIXED ASSETS UNDER IAS 16, PBU 6 / 1 AND CHAPTER 22 OF THE TAX CODE

S. N. Trostyansky

Russian Journal of Industrial Economics, 2015, issue 4

Abstract: This article describes the features of fixed assets management in Russian Federation and their accordance with the International Financial Reporting Standards (IFRS). Existing contradictions between accounting, tax accounting and IFRS are analyzed. Recommendations for improving accounting and tax accounting at Russian facilities are given in this article.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:413

DOI: 10.17073/2072-1633-2011-4-126-129

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