Keyword: «fixed assets»

In the Russian accounting practice basic tools are part of the equity capital, along with intangible assets, profitable investments in material assets and long-term financial investments. Fixed assets may be owned enterprises, but often taken on lease. In addition, during operation, they gradually wear out or require maintenance. Consideration of the accounting transactions associated with the rental and maintenance of fixed assets is relevant at the present stage.

The article discusses the main problems of increasing the efficiency of using fixed assets arising at the enterprises of the agro-industrial complex of the Rostov region. Based on the analysis, we determined the fundamental factors that influence the efficiency of agrarian formations’ fixed capital use. This will make it possible to develop measures aimed at improving the efficiency of using fixed assets, and thereby, improving the financial condition of agro-industrial complex economic entities.

The article discusses the theoretical foundations of the essence of fixed assets and their components. The definitions of the main capital, fixed assets and fixed assets from the point of view of various authors are presented, their generalization is carried out. The conditions under which objects are accepted for accounting as fixed assets are considered. The grouping characteristics of classifying an object as fixed assets are formulated.

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.

The purpose of the article is to conduct a study of the variability (volatility) of non-current assets of PJSC Gazprom based on the method of variance analysis for the period from 1998 to 2018. The authors describe in detail the method of variance analysis and estimate the absolute and relative volatility of non-current assets elements on the basis of corporate financial reporting. Based on the results of the methodology testing, the most volatile and least volatile elements of non-current assets are identified. Hence, the authors draw conclusions about the financial policy of managing non-current assets of the company.