On Application of Innovative Professional Knowledge in Accounting of Fixed Assets

Учёт. Анализ. Аудит

Elena N. Dombrovskaya¹  Irina D. Demina¹ 

[1] Financial University under the Government of the Russian Federation;

关键词: профессиональный стандарт;    основные средства;    бухгалтерский учет;    инновации;    амортизация;    обесценение;    professional standard;    fixed assets;    accounting;    innovations;    amortization;    depreciation;   

DOI  :  10.26794/2408-9303-2016--4-81-91

来源: DOAJ

【 摘 要 】

The requirements to the level of professional knowledge and training of accountants have significantly increased recently. The Professional Standard “Accountant” established by the Ministry of Labor and Social Protection of the Russian Federation set the difference between knowledge and skills that bookkeepers, accountants, chief accountants, heads of financial and economic departments should possess. Professional problems of the latter are connected with generating financial statements on the basis of which the interested parties can make economic decisions. This calls for independent formulation and solution of professional tasks what in turn requires the application of innovative knowledge and making professional judgment. The article considers approaches to the solution of problems of the accounting of fixed assets connected with their recognition and choosing an appropriate method of their depreciation. To solve the above problems the authors propose to use innovative knowledge, i.e. the official recommendations of the Ministry of Finance of the Russian Federation, International Financial Reporting Standards in operation in the Russian Federation and the comments and explanations published by professional self-regulating accounting associations. The article concludes that this is the only approach to generating the qualitative reporting which provides a true and fair view on the financial and economic activity of the company and can be useful in making economic decisions.

【 授权许可】

Unknown