Accounting of the results of appraisal and revaluation of fixed assets-Reference-Cited by-同舟云学术

Accounting of the results of appraisal and revaluation of fixed assets

Published:2021-11-01 Issue:11 Volume: Page:17-32
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:ru
Short-container-title:

Author:

Alborov R. A.¹,Khoruzhy L. I.²,Kontsevaya S. M.¹,Khoruzhy V. I.³

Affiliation:

1. Izhevsk State Agricultural Academy

2. FSUE RGAU-MSHA named after Timiryazeva

3. Financial University under the Government of the Russian Federation

Abstract

The article deals with the assessment and accounting of fixed assets. Disclosed are the methodological aspects of the assessment of fixed assets when they are recognized in accounting, as well as the assessment after recognition and revaluation of these means of labor. The characteristic features of fixed assets, criteria and prerequisites for determining their useful life have been sorted out. The classification of fixed assets for accounting purposes is proposed. The methods and technical aspects of the reflection of operations based on the results of the revaluation of fixed assets on the accounts have been substantiated.

Publisher

PANORAMA Publishing House

Subject

General Engineering

Reference11 articles.

1. Alborov R.A., Horuzhij L.I., SHirobokov V.G., Kokorev N.A. Uchet osnovnyh sredstv // Ekonomika sel’skohozyajstvennyh i pererabatyvayushchih predpriyatij. — 2002. — № 1. — S. 22–28; № 2. — S. 15–18.

2. Alborov R.A., Horuzhij L.I., SHirobokov V.G., Kokorev N.A. Uchet vlozhenij vo vneoborotnye aktivy // Ekonomika sel’skohozyajstvennyh i pererabatyvayushchih predpriyatij. — 2002. — № 6. — S. 26–31; № 7. — S. 21–34.

3. Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. Biological and land assets in agriculture: development issues of accounting and measurement / R.A. Alborov, S.M. Kontsevaya, S.V. Kozmenkova // Digest Finance. — 2019. — T. 24, № 3 (251). — S. 320–328.

4. Alborov, R.A. Novye metody buhgalterskogo ucheta biologicheskih aktivov i rezul’tatov ih biotransformacii (produkcii, dohodov, raskhodov) / R.A. Alborov, L.I. Horuzhij, S.M. Koncevaya, G.R. Koncevoj // Buhuchet v sel’skom hozyajstve. — 2020. — № 1. — S. 6–21.

5. Kontsevaya, S.R. Accounting and analysis of biological asset transformation results in agricultural companies of the Russian Federation / S.R. Kontsevaya, R.A. Alborov, S.M. Kontsevaya, L. Smutka, I.V. Makunina, B. Turebekova // Hradec Economic Days. proceedings of the international scientific conference. — 2020. — S. 336–342.

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