Urgent issues of accounting the assets of companies-residents of Ukraine, Russia, Moldova and the USA: comparative aspect

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PDF: Author(s): Demidenko L. P., Pylnova V. P.,
Number of journal: 1(26) Date: February 2014

This article discusses the main differences in the sequence of asset presentation according to the International financial reporting standards (IFRS) and the Generally Accepted Accounting Principles (GAAP), as well as the features of reforming the accounting in accordance with IFRS in the CIS countries. We study the shortcomings of accounting the assets of the companies in Ukraine compared to the Republic of Moldova, the Russian Federation and the United States. The main regulations of Ukraine, Moldova, the Russian Federation, which regulate the company assets management, are analyzed. The peculiarities of the inventory accounting in Ukraine, Moldova and the Russian Federation are examined.


fixed assets, amortization, intangible assets, asset management, current assets, operating cycle, non-current assets, international standards, reporting period, depreciation

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