title: Ð¡Ð¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ Ð°ÑÐ¿ÐµÐºÑÑ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°, Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ²
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Modern aspects of accounting, analysis and audit of fixed assets
Creators: name: ÐÐ¾Ð»Ð¾ÐºÐ¾Ð²ÑÐºÐ°Ñ, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð¾Ð±Ð¾ÑÑÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ñ
Ð°Ð½Ð°Ð»Ð¸Ð·
Ð°ÑÐ´Ð¸Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
fixed assets
equipment
accounting
depreciation
analysis
audit
efficiency

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ Ð¼Ð¾Ð´ÐµÑÐ½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐµÑÐ°, Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½Ð¾Ð¼ ÑÑÐ¾Ð²Ð½Ðµ Ð¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, ÑÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð½Ð°Ð¿ÑÑÐ¼ÑÑ Ð·Ð°Ð²Ð¸ÑÐ¸Ñ Ð¾Ñ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ Ð¿Ð¾ÑÑÐ´ÐºÐ° Ð¸Ñ ÑÑÐµÑÐ°.
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6. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ°Ð±Ð¾ÑÑ Ñ Ð²Ð½ÐµÑÐ½Ð¸Ð¼ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ¾Ð¼ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸.
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description: The given work is devoted to the development of a set of measures to improve the accounting, analysis and audit of fixed assets at the legislative level and on the example of an organization whose financial results directly depend on the efficiency and accounting of fixed assets. The research set the following goals:
1. Consideration of methods of accounting for fixed assets according to Russian standards.
2. Making recommendations for development the accounting of fixed assets at the legislative level and for PJSC âIDGC of the North-Westâ.
3. Analysis of the movement, condition and efficiency of use of fixed assets of PJSC âIDGC of the North-Westâ.
4. Development recommendations to improve the efficiency of use of fixed assets of the organization in modern conditions.
5. Consideration of the features of the audit of fixed assets of the organization.
6. Development of recommendations for optimizing work with the external auditor of the organization.
The practical basis of the study was the data on the features of accounting, analysis and audit of fixed assets of a natural monopolist on the distribution of electric energy in the north-west of Russia - IDGC of the North-West PJSC. A number of proposals have been developed to improve the efficiency of the use of fixed assets, taking into account three scenarios: positive, realistic and negative. To calculate the financial result in a negative scenario was built the model for the dependence of revenue on the amount of investment in fixed assets.
Based on the results of the study, were made a number of recommendations on the modernization of accounting and audit of fixed assets at a theoretical level, as well as on the modernization of accounting, analysis and audit of fixed assets of PJSC âIDGC of the North-Westâ.