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Comparison of fixed asset valuation standards in RAS, IFRS, US GAAP and the FSBU Project

Komissarova Irina Petrovna  (Doctor of Economics, Professor, National Research Nuclear University MEPhI (Moscow Engineering Physics Institute))

Norkin Alexander Sergeevich  (National Research Nuclear University MEPhI (Moscow Engineering Physics Institute))

This article compares the standards for the valuation of fixed assets in various accounting techniques. Similar and excellent features of the valuation of fixed assets were highlighted when taking them into account, displaying in the balance sheet, revaluation.

Keywords:Accounting, fixed assets, valuation, valuation of fixed assets, RAS, IFRS, GAAP, FSBU, comparison, valuation methods.
 

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Citation link:
Komissarova I. P., Norkin A. S. Comparison of fixed asset valuation standards in RAS, IFRS, US GAAP and the FSBU Project // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2020. -№02. -С. 23-27
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