Features of identification, recognition and initial assessment of fixed assets in Russia and China in the era of new industrialization

A. Popov, I. Vlasova
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Abstract

This article discloses the features of the definition, composition, recognition and initial assessment of fixed assets in Russia in accordance with domestic and international financial reporting standards and in China. The main goal of the work is to compare domestic and foreign methods of reflection in the accounting and financial reporting of buildings, structures and equipment, as well as the development of convergence directions of these areas. The review is based on the methods of analysis, comparison, analogy and extrapolation. The main part of the work formulates the definitions of fixed assets in Russian and Chinese accounting systems, lists the criteria according to which an asset can be recognized as an item of fixed assets and lists the elements that form the initial cost of assets. The conclusion is made that the rules of identification and assessment are closer in recognizing fixed assets, but significant differences are also noted in the countries under consideration. Perspective directions of the development of accounting are outlined with the main trend towards the unification of norms and rules and the development of a single terminological apparatus, taking into account the peculiarities of the translation of accounting standards into
新型工业化时代俄罗斯和中国固定资产的识别、识别和初步评估特征
本文揭示了俄罗斯按照国内、国际财务报告准则以及中国在固定资产的定义、构成、确认和初步评估方面的特点。本工作的主要目标是比较国内外在建筑物、结构和设备的会计和财务报告中反映的方法,以及这些领域的趋同方向的发展。本文采用分析法、比较法、类比法和外推法。该工作的主要部分制定了俄罗斯和中国会计制度中固定资产的定义,列出了资产可以确认为固定资产项目的标准,并列出了构成资产初始成本的要素。得出的结论是,识别和评估规则在确认固定资产方面更接近,但在所考虑的国家中也注意到显着差异。展望会计发展的方向概述了规范和规则统一的主要趋势和单一术语工具的发展,同时考虑到会计准则翻译的特殊性
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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