URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES
Some current issues of accounting for PPE are critically evaluated in the article. The whole range of measures are provided for realization as the result of the increase of PPE value per item from 40000 RUB to 100000 RUB. The new way of accounting for the costs of disposal of construction in progres...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/63 |
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| _version_ | 1849697252154540032 |
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| author | VICTOR Getman |
| author_facet | VICTOR Getman |
| author_sort | VICTOR Getman |
| collection | DOAJ |
| description | Some current issues of accounting for PPE are critically evaluated in the article. The whole range of measures are provided for realization as the result of the increase of PPE value per item from 40000 RUB to 100000 RUB. The new way of accounting for the costs of disposal of construction in progress and its value is recommended.The article proves the need for changes in a number of current rules and standards of accounting for goods, especially food products, under the conditions of embargo for delivery of some kinds of food products from the countries which supported sanctions against Russia.The article suggests that all the fines and penalties resulting from the violation of the rules and standards within that area of legislation should be redeemed at the expense of the own sources of the companies which had allowed that to happen. |
| format | Article |
| id | doaj-art-b6aa7ed3d9604872b393dadc96ecd2cd |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-b6aa7ed3d9604872b393dadc96ecd2cd2025-08-20T03:19:15ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-01019910310.26794/2408-9303-2016--1-99-10363URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIESVICTOR Getman0Financial UniversitySome current issues of accounting for PPE are critically evaluated in the article. The whole range of measures are provided for realization as the result of the increase of PPE value per item from 40000 RUB to 100000 RUB. The new way of accounting for the costs of disposal of construction in progress and its value is recommended.The article proves the need for changes in a number of current rules and standards of accounting for goods, especially food products, under the conditions of embargo for delivery of some kinds of food products from the countries which supported sanctions against Russia.The article suggests that all the fines and penalties resulting from the violation of the rules and standards within that area of legislation should be redeemed at the expense of the own sources of the companies which had allowed that to happen.https://accounting.fa.ru/jour/article/view/63бухгалтерский учетналоговый учетосновные средствапереоценка основных средствпотери от ликвидации объектов незавершенного строительстваштрафные санкции за нарушение эмбарго на поставку продовольственных товаровубытки от утилизации товаровaccountingtax accountingpperevaluation of ppelosses on disposal construction in progresspenalties on embargo for delivery of food productslosses on disposal of goods |
| spellingShingle | VICTOR Getman URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES Учёт. Анализ. Аудит бухгалтерский учет налоговый учет основные средства переоценка основных средств потери от ликвидации объектов незавершенного строительства штрафные санкции за нарушение эмбарго на поставку продовольственных товаров убытки от утилизации товаров accounting tax accounting ppe revaluation of ppe losses on disposal construction in progress penalties on embargo for delivery of food products losses on disposal of goods |
| title | URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES |
| title_full | URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES |
| title_fullStr | URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES |
| title_full_unstemmed | URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES |
| title_short | URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES |
| title_sort | urgent issues of further development of accounting in commercial entities |
| topic | бухгалтерский учет налоговый учет основные средства переоценка основных средств потери от ликвидации объектов незавершенного строительства штрафные санкции за нарушение эмбарго на поставку продовольственных товаров убытки от утилизации товаров accounting tax accounting ppe revaluation of ppe losses on disposal construction in progress penalties on embargo for delivery of food products losses on disposal of goods |
| url | https://accounting.fa.ru/jour/article/view/63 |
| work_keys_str_mv | AT victorgetman urgentissuesoffurtherdevelopmentofaccountingincommercialentities |