RU

Alyona Yu. Bunina

City: Voronezh, Russian Federation
Degree: Candidate of Economic Sciences
Work: Voronezh State Agraricultural University named after Emperor Peter I
Post: Associate Professor, Department of Accounting and Audit
0 Publications in RSCI
0 H-index
5 PAPAI index
4 Publications in the journal

Articles

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The relevance of our research is due to the problem of choosing a model for the subsequent evaluation of assets, which arose in connection with the introduction of the federal standard of accounting for fixed assets FSA 6/2020 «Fixed Assets». The purpose of writing a scientific article is to study the techniques and methods of accounting of fixed assets presented in the standard, presenting of information in the financial statements. As a result of the conducted research, the algorithm for selecting a model for the subsequent evaluation of fixed assets was considered. The authors identified the problems of choosing an evaluation model for fixed assets put into operation before the adoption of the standard due to the transition to accounting according to the new standard.
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The relevance of the topic studied by the authors is due to increased control in relation to the reforms carried out by the Federal Tax Service (FTS) of Russia. A large-scale sectorial project for the prevention and suppression of unjustified tax optimization in the agricultural sector is focused on freeing the agricultural market from shady schemes and eliminating the multi-stage resale process. The purpose of this study is to examine the position of the tax department, as well as the techniques and methods used by the Federal Tax Service. As a result of the study, the authors made an analysis of the main provisions of the national project, studied the algorithm for its implementation, and assessed its economic effect.
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The relevance of our research is due to the introduction of the new federal standard for capital expenditures accounting (Federal Standard for Accounting 26/2020 “Capital investments”). The purpose of the work is to study the accounting techniques and methods presented in the standard, as well as to make known information on the organization's capital investments associated with the acquisition of fixed assets in the financial statements. As a result of the study, the authors made a comparative analysis of the main changes in the accounting of capital investments introduced by Federal Standard for Accounting 26/2020 “Capital investments”, and revealed problems caused by the transition to accounting for capital investments according to the new standard.
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Each year, the Council on International Financial Reporting Standards (hereinafter – IFRS) takes on work to improve and update international financial reporting standards, taking into account the current economic situation and the requests of interested parties. New standards as well as amendments to existing documents are introduced for public discussion. The relevance of examination of changes in international financial reporting standards is associated with the adaptation of Russian companies joining the international market. The aim of this work is to examine the amendments that came into effect in January 2020. Based on the results of the study, the authors present a detailed analysis of the amendments introduced by the IFRS Council, affecting the financial instruments (IFRS 9, IAS 39, IFRS 7), accounting for employee benefits programs (IFRS 19), the procedure for providing additional information in reporting (the definition of significance has been adjusted).
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The draft Federal accounting standard "Fixed assets" establishes new rules for accounting of fixed assets. The draft of FAS "Fixed assets" was worked out on the basis of IFRS (IAS) 16 "Fixed assets", which differed significantly from the current rules for accounting 6/01 "Fixed Assets Accounting". The article analyzes the main provisions of this draft and compares them with rules for accounting 6/01.