АНАЛИЗ ВЛИЯНИЯ ОБЕСЦЕНЕНИЯ ВНЕОБОРОТНЫХ НЕФИНАНСОВЫХ АКТИВОВ НА ПОКАЗАТЕЛИ ФИНАНСОВОЙ ОТЧЁТНОСТИ РОССИЙСКИХ КОМПАНИЙ
Authors: Лисовская И.А. , Трапезникова Н.Г. 
Published: February 2025

В статье проанализирована динамика балансовой стоимости внеоборотных нефинансовых активов и убытков, признанных отдельными российскими компаниями в результате проведения проверок на обесценение, а также ключевые методические особенности и факторы, определившие характер изменения указанных показателей. Представлена точка зрения авторов об отдельных направлениях организационной работы по проверке на обесценение объектов основных средств и капитальных вложений в финансовой отчётности за 2022 год.

Introduction. From 1 January 2022, FSBU 6/2020 “Fixed Assets” and FSBU 26/2020 “Capital Investments” were put into action in Russia, and since 1 January 2024, FSBU 14/2022 “Intangible Assets” will be enacted as well; the standards provide verification of assets impairment. The majority of Russian organizations had not carried out such verifications before. However, their implementation is a requirement of the standards and is relevant for many companies due to the negative external changes in the business environment (refusal to supply raw materials from a number of foreign suppliers, disruption of earlier established supply chains, etc.). The purpose of this paper is to study the impact of the identified impairment of non-current non-financial assets on their carrying value and the amount of other expenses; we also study the key points of the impairment tests disclosed by the leading Russian companies in their financial statements. Results. We analyzed consolidated financial statements of the four largest domestic companies operating in the oil and gas and the construction sectors of the economy. This allowed to identify the methodological features of conducting impairment tests, the quantitative impact of impairment losses on the dynamics of the book value of non-current non-financial assets, as well as to reveal the factors that had the greatest impact on the amount of losses in the period 2019-2021.The study allowed us to draw a number of conclusions. (1) The methodological basis for performing these verifications is the provisions of IAS 36 “Impairment of Assets”, including the choice of the valuation date, the approach to determining the recoverable amount, recognition of impairment losses and others. At the same time, there are differing reasonable judgments regarding the choice of the calculation period for determining the value of the objects used in, key calculation parameters, discount rates, and others. This requires a careful study of the methodology and the previously gained experience in audits, which takes into account the industry specificities and other significant business features, especially in a situation when many Russian organizations will comply with the requirement to conduct audits for the first time. (2) The losses from depreciation of non-current non-financial assets can be significant, which requires the formation of the most reasonable professional judgment in assessing the conditions and parameters of the future development of the organization and, most important, the discount rate. (3) In order to solve the problems associated with assessing the impairment of the assets under consideration correctly, close cooperation between the specialists of the accounting service and financial, marketing and other departments (which have the required information and competencies in terms of assessing the prospects for the development of a business entity) is necessary.