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