The main facilities and their amortization according to the international standards of financial accounting.

Anna Sergeeva

Bachelor's thesis

Osnovnye sredstva i ih amortizacija v sootvetstvii s mezhdunarodnymi standartami finansovoj otchetnosti

Anotácia:

The theme of the bachelor's thesis is the combination of theoretical and practical questions, connected with the main facilities and their amortization at the company according to the international financial standards. The aim of the thesis paper is to make the analisis of adoptation of the Russian system of accounting the main facilities to the international standards of financial accounting, its Pros and Cons, similarities and differences. The Thesis is devided into three parts. The first part introduces the value of the main facilities, their qualification and amortization. The second part describes the factory, its piculiarities and calculations of amortization. The last part includes the main differencies between IFRS and Russian GAAP, the problems of adoptation of the accounting of the main facilities of non-profit and profit organizations and suggestions of their improvment.

Abstract:

The theme of the bachelor's thesis is the combination of theoretical and practical questions, connected with the main facilities and their amortization at the company according to the international financial standards. The aim of the thesis paper is to make the analisis of adoptation of the Russian system of accounting the main facilities to the international standards of financial accounting, its Pros and Cons, similarities and differences. The Thesis is devided into three parts. The first part introduces the value of the main facilities, their qualification and amortization. The second part describes the factory, its piculiarities and calculations of amortization. The last part includes the main differencies between IFRS and Russian GAAP, the problems of adoptation of the accounting of the main facilities of non-profit and profit organizations and suggestions of their improvment.

Abstract:

The theme of the bachelor's thesis is the combination of theoretical and practical questions, connected with the main facilities and their amortization at the company according to the international financial standards. The aim of the thesis paper is to make the analisis of adoptation of the Russian system of accounting the main facilities to the international standards of financial accounting, its Pros and Cons, similarities and differences. The Thesis is devided into three parts. The first part introduces the value of the main facilities, their qualification and amortization. The second part describes the factory, its piculiarities and calculations of amortization. The last part includes the main differencies between IFRS and Russian GAAP, the problems of adoptation of the accounting of the main facilities of non-profit and profit organizations and suggestions of their improvment.

Kľúčové slová

improvement, accounting, Russian GAAP, amortization, IFRS

Keywords

amortization, Russian GAAP, improvement, accounting, IFRS

Kľúčové slová

Russian GAAP, IFRS, improvement, amortization, accounting

Jazyk práce: Russian

Datum vytvoření / odevzdání či podání práce: 9. 9. 2015

Obhajoba závěrečné práce

• Obhajoba proběhla 15. 6. 2016
• Vedúci: Jan Heřman
• Oponent: Svetlana Ivanovna Oparina

Vysoká škola ekonomická v Praze

Bachelor programme / odbor:
Ekonomika a management / Ekonomika predprijatija i menedžment