| Issue |
E3S Web Conf.
Volume 263, 2021
XXIV International Scientific Conference “Construction the Formation of Living Environment” (FORM-2021)
|
|
|---|---|---|
| Article Number | 05040 | |
| Number of page(s) | 7 | |
| Section | Global Environmental Challenges | |
| DOI | https://doi.org/10.1051/e3sconf/202126305040 | |
| Published online | 28 May 2021 | |
Changes in the accounting of property of a construction contractor
Moscow State University of Civil Engineering, Yaroslavskoe shosse, 26, Moscow, 129337, Russia
* Corresponding author: ivz-mgsu@mail.ru
This article studies the impact of changes in the accounting of property of organizations in connection with the new regulations in the field of accounting, and the convergence of Russian accounting with international standards. These changes are considered on the example of accounting for tools and inventory in a construction contractor. The conclusion is made about the significant impact on the financial statements of the limit for accepting fixed assets for accounting established in the Accounting Policy, and the need to justify the choice of such a limit by the accountant.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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