VAST 2011 workshop summary

Perrouin, Gilles; Metzger, Andreas; Heymans, Patrick; Traon, Yves Le

doi:10.1145/1988997.2018429

SIGSOFT Softw. Eng. Notes

2011

DOI: 10.1145/1988997.2018429

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VAST 2011 workshop summary

Gilles Perrouin

Andreas Metzger

Patrick Heymans

et al.

Abstract: The purpose of this article is to report about the first international workshop on Variability-intensive Systems Testing, Validation & Verification (VAST) which was held as part of the IEEE International Conference on Software Testing, Verification & Validation in Berlin on March 21st, 2011.

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The Procedure of Accounting Operation With the Search Assets on the Basis of Accounting at 24/21011

Супрун¹,

Suprun

2018

Bulletin of Belgorod State Technological University Named After. V. G. Shukhov

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С принятием нового Положения по бухгалтерскому учету (ПБУ) 24/2011 «Учет затрат на освоение природных ресурсов» в практическую деятельность бухгалтерского учета были приняты инновационные дефиниции, что повлекло за собой потребность в дополнении учетной политики для предприятий-пользователей недр. В приведенной статье будут рассмотрены и охарактеризованы особенности бухгалтерского учета поисковых активов на основе актуальных нормативных документов. Рассмотрен отечественный и зарубежный опыт по ведению учета поисковых активов. Проанализированы мнения выдающихся специалистов в области бухгалтерского учета в отношении особенностей ведения учета по материальным поисковым активам и нематериальным поисковым активам, а также их способов отражения в бухгалтерском балансе. Предложены способы отражения амортизации вышеуказанных активов, а также их обесценения. Ключевые слова: поисковые активы, поисковые затраты, амортизация поисковых активов, себестоимость актива.

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The Procedure of Accounting Operation With the Search Assets on the Basis of Accounting at 24/21011

Супрун¹,

Suprun

2018

Bulletin of Belgorod State Technological University Named After. V. G. Shukhov

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show abstract

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VAST 2011 workshop summary

Cited by 1 publication

References 10 publications

The Procedure of Accounting Operation With the Search Assets on the Basis of Accounting at 24/21011

The Procedure of Accounting Operation With the Search Assets on the Basis of Accounting at 24/21011

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