The Problem of Asset Accounting and Intangible Assets in the Russian Federation
Accounting of Small and Middle-Sized Enterprises By Means of Declining Balance Method


	Taxes and Taxation Reference: Burykin, Yu. M. The Problem of Asset Accounting and Intangible Assets in the Russian Federation Accounting of Small and Middle-Sized Enterprises By Means of Declining Balance Method // Taxes and Taxation. 2011. № 12. P. 58-63. URL: https://en.nbpublish.com/library_read_article.php?id=59021 Burykin, Yu. M. The Problem of Asset Accounting and Intangible Assets in the Russian Federation Accounting of Small and Middle-Sized Enterprises By Means of Declining Balance Method Abstract: This article reviews the problem of accounting of long term assets, its specifi c accounting information on SME by Russian standards of accounting. Defi ned differences in forming the accounting information by Russian and international fi nancial reporting accounting standards. The article describes these differences and their causes and provides recommendations on their elimination. Keywords: IFRS, SME, US GAAP, fi nancial reports, fi nancial accounting, depreciation methods, differences in law regulation, small business, infl uence of fi nancial accounting on tax, fi nancial law. This article is unavailable for unregistered users. Click to login or register References 1. POLOZhENIE PO BUKhGALTERSKOMU UChETU “UChET OSNOVNYKh SREDSTV” PBU 6/01 (v red. 2. Prikazov Minfina RF ot 18.05.2002 N 45n, ot 12.12.2005 N 147n, ot 18.09.2006 N 116n, ot 27.11.2006 3. N 156n)) 4. MINISTERSTVO FINANSOV ROSSIYSKOY FEDERATsII PRIKAZ ot 13.10.03 N 91n 5. OB UTVERZhDENII METODIChESKIKh UKAZANIY PO BUKhGALTERSKOMU UChETU OSNOVNYKh 6. SREDSTV (v red. Prikaza Minfina RF ot 27.11.2006 N 156n) 7. Barry J. Epstein, Ralph Nach, Steven M. Bragg GAAP Codifi cation Enhanced – JOHN WILEY & SONS, 8. INC. – 2009 - ISBN 978-0470-46471-7 9. Barry J. Epstein Eva K. Jermakowicz 2010 Interpretation and Application of International Financial Reporting 10. Standards – JOHN WILEY & SONS, INC. – 2010 - ISBN: 978-0470-45323-0 11. Burykin Yu.M. Perspektivy vnedreniya MSFO v malykh predpriyatiyakh roznichnoy torgovli / 12. Yu.M.Burykin // Ekonomicheskie i sotsial'nye aspekty razvitiya sel'skogo khozyaystva. Materialy 13. vserossiyskoy nauchno-prakticheskoy konferentsii. – Kazan': Kazanskiy GAU, 2007. – S. 35-37. 14. Burykin Yu.M. Osobennosti organizatsii ucheta i funktsionirovaniya deyatel'nosti malykh predpriyatiy 15. / Yu.M.Burykin // Sovremennye ekonomicheskie i sotsial'nye voprosy agropromyshlennogo kompleksa. 16. – Kazan': Kazanskiy GAU, 2008. – S.18-20. 17. Burykin Yu.M. Razvitie integrirovannogo ucheta v malykh predpriyatiyakh – / Yu.M.Burykin // Vestnik 18. Kazanskogo GAU, 2009. – №1(11) mart. 19. Kovaleva A. M., Lapusta M. G., Skamay L. G. Finansy firmy: Uchebnik. -M.: INFRA-M, 2001. 20. IAS №16. «Osnovnye sredstva». Mezhdunarodnye standarty finansovoy otchetnosti 2006: Izd. Na 21. rus. Yaz. -M.: Askeri-ASSA, 2006. 22. Sergeev I. V. Ekonomika predpriyatiya: Ucheb. Posobie. -M.: Finansy i statistika, 1997. 23. Sokolov Ya.V. Amortizatsiya ili chto takoe realizm.//Bukh.1S. 2005. №5. 24. Sokolov Ya.V. Dopushcheniya i trebovaniya/ Ya. V. Sokolov//Bukh.1S. 2007. №6. 25. Kuter M.I. Teoriya bukhgalterskogo ucheta: uchebnik. 3-e izd., pererab. I dop.-M.:finansy i statistika, 26. 2004. 592 s.: il.yv 27. Novodvorskiy V.D., Sabanin R.L. Bukhgalterskiy uchet na malykh predpriyatiyakh: ucheb.-M. /:TK Velbi, 28. Izdatel'stvo Prospekt,2007. 296 s.

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Burykin, Yu. M. The Problem of Asset Accounting and Intangible Assets in the Russian Federation Accounting of Small and Middle-Sized Enterprises By Means of Declining Balance Method