Keyword: «long-term investments»

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.