title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¿Ð¾ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ð¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼ Ð¸ ÐÐ¡Ð¤Ð (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÑÐ¾ÑÐ»Ð¾ÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting for fixed assets according to Russian standards and IFRS (on the example of Aeroflot PJSC)
Creators: name: Ð¥Ð¸ÑÐ°Ð¼ÑÑÐ´Ð¸Ð½Ð¾Ð²Ð°, ÐÐ°ÑÐ¸Ð½Ð°
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: 2022
Subjects: Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð°ÐºÑÐ¸Ð²Ñ
Ð¿Ð°ÑÑÐ¸Ð²Ñ
Ð¾ÑÐµÐ½ÐºÐ°
Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ñ
ÑÐµÐ¼Ð¾Ð½Ñ
Ð¼Ð¾Ð´ÐµÑÐ½Ð¸Ð·Ð°ÑÐ¸Ñ
ÑÐµÐ´ÐµÑÐ°Ð»ÑÐ½ÑÐ¹ ÑÑÐ°Ð½Ð´Ð°ÑÑ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
Ð½Ð¾Ð²Ð¾Ð²Ð²ÐµÐ´ÐµÐ½Ð¸Ñ
ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸
fixed assets
assets
liabilities
valuation
depreciation
repair
modernization
federal accounting standard
innovations
comparative analysis
recommendations

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description: This work is devoted to the study of theoretical and practical aspects of accounting for fixed assets according to Russian standards and IFRS. The purpose of the study is to study the features of accounting for fixed assets, as well as proposals for its improvement in the transition to a new standard. Tasks that were solved in the course of the study: 1. Consideration of the procedure for accounting for fixed assets according to FSBU 6/2020; 2. Analysis of the characteristics of the regulatory framework for accounting for fixed assets; 3. Study of the concept of fixed assets; 4. Analysis of the activities of PJSC Aeroflot for 2018-2020; 5. Development of recommendations for PJSC Aeroflot when switching to a new procedure for accounting for fixed assets in accordance with FSBU 6/2020. In the process of work, an analysis of the competitive environment of Aeroflot PJSC was carried out, an analysis of the dynamics of financial indicators, an analysis of the structure of fixed assets. We also checked the fulfillment of the requirements of inequality of absolute liquidity. The features of the accounting policy of the organization, as well as innovations in the accounting of fixed assets in accordance with FSBU 6/2020, were considered. At the end of the work, a comparative analysis of the requirements for accounting for fixed assets was carried out and recommendations were also given to Aeroflot PJSC on the transition to a new accounting procedure.