KFU. Card publication. Uncompensated property receipt accounting operations

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

UNCOMPENSATED PROPERTY RECEIPT ACCOUNTING OPERATIONS

Form of presentation

Articles in international journals and collections

Year of publication

2016

Язык

английский

Authors, employees of KFU

Akhmedzyanova Flera Nafisovna, author

Vetoshkina Elena Yurevna, author

Ivanovskaya Anna Valerievna, author

Bibliographic description in the original language

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.

Annotation

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.

Keywords

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

The name of the journal

International Business Management

URL

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

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=150720&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Akhmedzyanova Flera Nafisovna	ru_RU
dc.contributor.author	Vetoshkina Elena Yurevna	ru_RU
dc.contributor.author	Ivanovskaya Anna Valerievna	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/eng/?p_id=150720&p_lang=2	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	Articles in international journals and collections	ru_RU