Theoretical aspects of the recognition and assessment of the liquidating liabilities (Asset Retirement Obligations - ARO) on a conclusion of object from operation and reclamation of disturbed lands in the coal mining organizations

Kukushkina, Natalya

doi:10.17223/22229388/25/5

Problems of Accounting and Finance

2017

DOI: 10.17223/22229388/25/5

|View full text |Cite

Theoretical aspects of the recognition and assessment of the liquidating liabilities (Asset Retirement Obligations - ARO) on a conclusion of object from operation and reclamation of disturbed lands in the coal mining organizations

Natalya Kukushkina¹

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2021

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Accounting estimates as the most important factor in the formation of the book value of accounting objects

Lisovskaya

Trapeznikova

2021

View full text Add to dashboard Cite

Subject. This article discusses the category of Accounting Estimates, which is important from the methodological and practical points of view, including the upcoming transition to Federal Accounting Standard 6/2020 (FAS 6/2020) – Property, Plant and Equipment. Objectives. The article aims to analyze the essence of the category of Accounting Estimates, including from the standpoint of the transformation of these estimates and their impact on the book value of fixed assets accounted for in accordance with FAS 6/2020. Methods. For the study, we used the methods of systems analysis and generalization. Results. Using some cases of transactions in fixed assets, the article shows that before the transition to FAS 6/2020, it is necessary to analyze which accounting estimates may get changed and how these changes will affect the dynamics of depreciation elements and financial statements indicators. Conclusions and Relevance. One of the reasons for the likelihood of practical difficulties associated with the justification and correct reflection of accounting estimates is the lack of knowledge of regulatory documents and international accounting practices. Therefore, it is advisable to prepare methodological recommendations on the reflection of changes in accounting estimates, given the upcoming transition to new accounting standards, and expand the practice of effective implementation of IFRS. The results of the study are intended for scientific and practical activities and training of specialists in the field of accounting, as well as the development of proposals for improving the Russian accounting methodology, focused on convergence with current international practice.

show abstract

Accounting estimates as the most important factor in the formation of the book value of accounting objects

Lisovskaya

Trapeznikova

2021

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Theoretical aspects of the recognition and assessment of the liquidating liabilities (Asset Retirement Obligations - ARO) on a conclusion of object from operation and reclamation of disturbed lands in the coal mining organizations

Cited by 1 publication

References 0 publications

Accounting estimates as the most important factor in the formation of the book value of accounting objects

Accounting estimates as the most important factor in the formation of the book value of accounting objects

Contact Info

Product

Resources

About