КФУ. Карточка публикации. Uncompensated property receipt accounting operations

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UNCOMPENSATED PROPERTY RECEIPT ACCOUNTING OPERATIONS

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2016

Язык

английский

Авторы, сотрудники КФУ

Ахмедзянова Флера Нафисовна, автор

Ветошкина Елена Юрьевна, автор

Ивановская Анна Валериевна, автор

Библиографическое описание на языке оригинала

Vetoshkina E.Y, Ivanovskaya A.V, Akhmedzyanova F.N., Uncompensated property receipt accounting operations//International Business Management. - 2016. - Vol.10, Is.23. - P.5603-5606.

Аннотация

The article suggests practical methods for accounting operations of uncompensated property receipt complying with the general concept of International Financial Reporting Standards. In particular, the work proves the expediency of uncompensated assets estimation according to its fair market value and formulates a proposal of the fair value reflection within other comprehensive income, subject to further reclassification as a separate item of profits and losses. Such reclassification is carried out according to these uncompensated assets writing-off to costs and expenses.

Ключевые слова

accounting, uncompensated receipt, other comprehensive income, income of future periods, government grants

Название журнала

International Business Management

URL

https://www.scopus.com/inward/record.url?eid=2-s2.0-85007453585&partnerID=40&md5=f99a4d76fbc217435cb0f016dfe89dc6

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https://repository.kpfu.ru/?p_id=150720

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ахмедзянова Флера Нафисовна	ru_RU
dc.contributor.author	Ветошкина Елена Юрьевна	ru_RU
dc.contributor.author	Ивановская Анна Валериевна	ru_RU
dc.date.accessioned	2016-01-01T00:00:00Z	ru_RU
dc.date.available	2016-01-01T00:00:00Z	ru_RU
dc.date.issued	2016	ru_RU
dc.identifier.citation	Vetoshkina E.Y, Ivanovskaya A.V, Akhmedzyanova F.N., Uncompensated property receipt accounting operations//International Business Management. - 2016. - Vol.10, Is.23. - P.5603-5606.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=150720	ru_RU
dc.description.abstract	International Business Management	ru_RU
dc.description.abstract	The article suggests practical methods for accounting operations of uncompensated property receipt complying with the general concept of International Financial Reporting Standards. In particular, the work proves the expediency of uncompensated assets estimation according to its fair market value and formulates a proposal of the fair value reflection within other comprehensive income, subject to further reclassification as a separate item of profits and losses. Such reclassification is carried out according to these uncompensated assets writing-off to costs and expenses.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	accounting	ru_RU
dc.subject	uncompensated receipt	ru_RU
dc.subject	other comprehensive income	ru_RU
dc.subject	income of future periods	ru_RU
dc.subject	government grants	ru_RU
dc.title	Uncompensated property receipt accounting operations	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU