FAS 6/2020: Resolved Issues of Accounting for Property, Plant and Equipment and Ongoing Controversial Aspects

The recently approved Federal Accounting Standard (FAS) 6/2020 “Property, plant and equipment” (FAS 6/2020) changes the accounting rules for these assets significantly. New regulations of this standard allow solving a significant part of the problematic issues currently taking place in the above-men...

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Bibliographic Details
Main Authors: T. Yu. Druzhilovskaya, E. S. Druzhilovskaya
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2021-02-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/367