Keyword: «fas "fixed assets"»

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.