ОСНОВНЫЕ СРЕДСТВА ПО МСФО И НСБУ: ОТЛИЧИЕ И ОБЩИЕ ЧЕРТЫ МЕЖДУ НИМИ

Аннотация

The topic of this paper focuses on the comparison of fixed asset accounting under International Financial Reporting Standards (IFRS) and National Accounting Standards (NAS). Fixed assets are the most important long-term assets that play a key role in the financial position of an organisation. The study examines the main differences in the approaches to recognition, measurement, depreciation and asset retirement accounting between the two systems. Particular attention is paid to the revaluation of fixed assets, depreciation methods, and approaches to accounting for repair and modernisation costs. The paper analyses how different standards affect financial reporting and management decision making, and what key aspects should be considered when moving from one accounting system to another. The study focuses on analysing the flexibility of IFRS and the limitations of NAS, which is important for accountants, financial professionals and managers working in different legal and economic environments. Keywords: fixed assets, non-current assets, depreciation, asset disposals, revaluations of fixed assets.