Interpretation of the definition of fixed assets by Russian scientists. Basic concepts and definitions. Return on fixed assets

Information - information about something, regardless of the form of their presentation. 1. The concept of information technology. Application of information technologies in jurisprudence.

Information Technology (IT, from the English information technology, IT) - a wide class of disciplines and areas of activity related to technologies for creating, managing and processing data, including using computer technology. IT itself requires complex training, high initial costs and high technology. Their implementation should begin with the creation of software, the formation of information flows in the systems of training specialists.

The main features of modern IT:

computer processing of information according to specified algorithms;

storage of large amounts of information on computer media;

transmission of information over long distances in a limited time.

The use of information technology in jurisprudence.

Basic capabilities of legal information systems.

As already noted, the ability to compactly store a large amount of information is one of the most important advantages of any computer technology. Legal information is indeed characterized by large volumes. Only the information legal complex ConsultantPlus: Expert monthly the system receives more than two thousand acts. The monthly introduction of two thousand documents into the database is not difficult. But if, at the same time, the entered documents are linked by hundreds and thousands of references both with documents introduced earlier and among themselves, if new editions, notes, comments, etc. are prepared for them, then the process of parallel processing of such a number of documents becomes a serious problem. To solve it, the software technology must be well thought out and coordinated with the organization of the work of dozens of people in the information department of the developer company.

Basic search and service capabilities

There are three main types of search in computer help systems:

search by requisites of documents,

full-text search,

search by specialized classifiers.

Under search by requisites means a search by number, type of document, adopted body, date of adoption, etc. However, it is applicable only in situations where the details of a specific document are known for sure.

Full text search (automatic search by words from the document text)

This type of search is based on automatic text processing. When you search for those documents where a specific word is found, the entire array of documents is automatically searched and all those documents where this word occurs. There are fast algorithms for such a search, when, at the initial input of each document, all the words found in it are entered into the general dictionary, and later, when searching for any word from the dictionary, you can instantly get a list of all documents where it occurs.

Computer business games - A cleverly constructed computer business game is an excellent teaching tool and simulator for novice lawyers, primarily for students, and leads to the assimilation of the material much faster than studying hundreds of pages of text at a desk.

But in order for any student of the law faculty to be able to participate in a business game in a dialogue (interactive) mode, and even receive practical comments and tips that teach in the course of the game, as in the design of expert systems, experienced lawyers and programmers had to work hard. , system specialists.

The library of computer business games was developed by an interuniversity research team based on the UPPIKS (Educational Industrial Legal Information Computer Systems) Association of the YurInfoR Center, Faculty of Law, Moscow State University. Lomonosov!] This "movement towards" will help prepare a new generation of lawyers capable of using computers and computer technologies in their work.

In practice, information systems are usually used, which include not one software tool, but a set of software tools integrated into a system both software and hardware. But the main role always remains with the person.

A typical example is information systems for notaries, which necessarily include the following software:

ATP on legislation;

Text editors;

Databases for storing and searching documents;

Software tools (DBMS) for maintaining journals, registers, books, archives, compiling statistical reports;

Electronic communication systems (fax modem, e-mail).

2. Various approaches to the definition of the concept of "information".

In the literature, you can find a lot of definitions of the term "information", reflecting different approaches to the interpretation of this concept. In the "Federal Law of the Russian Federation of July 27, 2006 N 149-FZ On Information, Information Technologies and Information Protection" ( http://www.rg.ru/2006/07/29/informacia-dok.html) the following definition of this term is given: "information - information (messages, data), regardless of the form of their presentation." Explanatory dictionary of the Russian language Ozhegov gives 2 definitions of the word "information":

Information about the surrounding world and the processes occurring in it, perceived by a person or a special device.

Messages informing about the state of affairs, about the state of something. (Scientific, technical and newspaper information, mass media - print, radio, television, cinema).

In computer science, the following definition of this term is most often used: Information is conscious information about the surrounding world, which is the object of storage, transformation, transmission and use. Information is knowledge expressed in signals, messages, news, notifications, etc. Every person in the world is surrounded by a sea of \u200b\u200binformation of various types.

You can distinguish at least four different approaches to the definition of "information".

In the first, "everyday", the word "information" is used as a synonym for words: information, knowledge, messages.

In the second, “cybernetic” (cyber is the helmsman, cybernetics is the science of control), the word “information” is used to characterize the control signal transmitted over the communication line.

In the third, "philosophical", the word "information" is associated with the concepts of interaction, reflection, cognition.

In the fourth, "probabilistic", the word "information" is introduced as a measure of reducing uncertainty and allows one to quantify information

3. Properties and types of information. What are information resources?

Information can exist in the form:

texts, pictures, drawings, photographs;

light or sound signals;

radio waves;

electrical and nerve impulses;

magnetic records;

gestures and facial expressions;

smells and tastes;

chromosomes, through which the characteristics and properties of organisms are inherited, etc.

The main types of information in terms of its form of presentation, methods of encoding and storage, which is of the greatest importance for computer science, are:

graphic or pictorial - the first view, for which a method of storing information about the world around was implemented in the form of rock paintings, and later in the form of paintings, photographs, diagrams, drawings on paper, canvas, marble and other materials depicting pictures of the real world;

sound - the world around us is full of sounds and the task of storing and replicating them was solved with the invention of sound recording devices in 1877 (see, for example, the history of sound recording on the website - http://radiomuseum.ur.ru/index9.html); its variety is musical information - for this type, a method of encoding using special characters was invented, which makes it possible to store it in the same way as graphic information;

text - a method of encoding a person's speech with special characters - letters, and different nations have different languages \u200b\u200band use different sets of letters to represent speech; this method has become especially important after the invention of paper and book printing;

numeric - quantitative measure of objects and their properties in the surrounding world; it acquired particular importance with the development of trade, economy and monetary exchange; similarly text information to display it, the method of coding with special characters - numbers is used, and the coding systems (numbers) can be different;

video information - a way of preserving "living" pictures of the surrounding world, which appeared with the invention of cinema.

There are also types of information for which methods of encoding and storing them have not yet been invented - these are tactile informationtransmitted by sensations, organoleptic, transmitted by smells and tastes, etc.

Information properties

Information has the following properties:

credibility

• accuracy

  value

  timeliness

  intelligibility

  availability

  brevity, etc.

From the point of view of informatics, the following general qualitative properties seem to be the most important: objectivity, reliability, completeness, accuracy, relevance, usefulness, value, timeliness, comprehensibility, accessibility, brevity, etc.

Reliability of information - Information is reliable if it reflects the true state of affairs.

Completeness of information - Information can be called complete if it is sufficient for understanding and making decisions.

Accuracy of information - is determined by the degree of its proximity to the real state of an object, process, phenomenon, etc.

Information relevance – importance for the present, topicality, urgency. Only timely information can be useful.

Usefulness (value) of information - Usefulness can be assessed in relation to the needs of its specific consumers and is assessed by the tasks that can be solved with its help.

Informational resources - according to the legislation of the Russian Federation - individual documents and individual arrays of documents, documents and arrays of documents in information systems: libraries, archives, funds, data banks, and other types of information systems.

Konovalova N.V., Trifonova E.N. Published in the collection:
« Actual problems science, economics and education of the XXI century "- 2012 (Part 2)

Other articles on this topic:

Annotation:

Essential condition for the implementation economic activity is the provision of the organization, along with material, labor, financial resources, the necessary objects of fixed assets - buildings, structures, equipment, vehicles and other means. Fixed assets have a direct impact on the efficiency, quality of work and the results of all financial and economic activities of the enterprise. The economic and legal support of accounting for fixed assets in the Russian Federation is relevant at the present stage.

The economic nature and role of fixed assets in the production and non-production areas have always been the subject of discussion among scientists and specialists in the field of economics and accounting... Lots of scientific works is devoted to the interpretation of this category, however, the unity of views on the issue of determining the economic essence of fixed assets among accountants and economists has not yet been achieved.

Along with the concept of fixed assets, economists use the concepts of fixed assets and fixed capital.

The study of the history of economic studies has shown that the ancestor of these concepts is the category "fixed capital". The concept of "fixed capital" was introduced into economic theory by the Scottish economist, founder of the classical school of political economy, Adam Smith. He wrote that fixed capital can be used to improve the land, to buy useful machines or tools or other similar items that bring income or profit without transferring from one owner to another or without further circulation.

The founder of Marxism and the author of the economic work "Capital" K. Marx, studying capital, characterized it as a process of movement. In the economic theory of Karl Marx, fixed capital is a part of productive capital, which is fully involved in the production process, but transfers its value to the output in shares as it wears out, as a result of which a full turnover takes place in several production cycles. Fixed capital, according to K. Marx, is embodied in the means of labor.

P. Samuelson, a prominent representative of the school of neoclassical synthesis, considered fixed capital as consisting of those produced durable goods, which, in turn, are used as resources in further production. He called the fundamental property of fixed capital that it "is both a resource and a product at the same time." Moreover, this resource is subject to property rights, which "determines the ability of people or firms to own, buy, sell and use it."

Existing approaches to the definition and concept of "fixed capital" are presented in table. 1.

Table 1

No. p/ p		Definition
	A. Smith ( classical school) 1	Fixed capital - capital aimed at improving land, buying useful machines or tools or other similar items that generate income or profit without transferring from one owner to another or without further circulation
	K. Marx (Marxism) 2	Fixed capital is a part of productive capital that participates entirely in the production process and transfers its value to the manufactured products in shares as they wear out
	P. Samuelson (neoclassical synthesis) 3	Fixed capital - durable goods that are used as resources in further production, at the same time is both a resource and a product, it is subject to ownership
	VC. Sklyarenko and V.M. Prudnikova	Fixed assets - a set of production, material and material values, acting in the production process for a long period of time, retaining their natural form throughout the entire period and transferring their value to products in parts as they wear out in the form of depreciation charges
		Fixed assets are funds invested in existing fixed assets
		Fixed assets - means of labor (buildings, structures, machines and mechanisms, inventory, vehicles) for production and non-production purposes
	B.A. Roisberg, L. Sh. Lozovsky, B. Starodubtsev	Fixed assets are a set of material and material values \u200b\u200bused as means of labor and acting in kind for a long time (over one year) both in the sphere of material production and in the non-production sphere

The variety of interpretations of "fixed capital" follows from the variety of the essential aspects of this economic category. In Western economic thought, there are several approaches to defining fixed capital as an economic category, but they all boil down to the idea that fixed capital is represented as the sum of capital invested in capital assets, which participates in several production cycles, i.e. fixed capital is fully identified with fixed assets.

In Russian accounting practice, fixed assets are part of fixed assets, along with intangible assets, profitable investments in tangible assets and long-term financial investments. Consequently, the equivalence of these concepts and their interchangeability is impossible.

The concept of "fixed assets", in domestic practice, is used in economic literature and for the purposes of financial analysis, while in accounting it is customary to use the term "fixed assets". However, some groups of economists (L.I. Ushvitsky, A.V. Mordovkin, A.Sh. Margulis) consider these concepts as synonyms and, when reflecting the concept of "fixed assets", indicate "fixed assets" in brackets. According to V.K. Sklyarenko and V.M. Prudnikova., Fixed assets (fixed assets) are a set of production, material and material values \u200b\u200bthat act in the production process for a long period of time, while retaining their natural material form throughout the entire period and transferring their the cost of products in parts as they are depreciated in the form of depreciation 4.

Others, such as A.D. Sheremet, L.M. Makarevich, A.M. Lithuanians hold a different opinion and distinguish between these categories. A similar definition is given in the financial and credit dictionary edited by V.F. Garbuzov, which says that fixed assets are funds invested in existing fixed assets. At the same time, fixed assets are understood as the totality of material and material values \u200b\u200bcreated by social labor (in value terms), serving for a long period and losing their value in parts 5.

Recognizing the existence of different points of view available in the economic literature and generalizing the many views, it can be noted that in order to avoid terminological and semantic confusion, it is advisable to use the term "fixed assets", since it more clearly reveals the economic content of this object.

S.N.Schadilova. believes that fixed assets are means of labor (buildings, structures, machines and mechanisms, inventory, vehicles, etc.) for production and non-production purposes 6.

Distinctive feature fixed assets are a long time of their use, gradual wear and tear and transfer of their value to the cost of the newly created product (manufactured products, performed works and services). Therefore, B.A. Roizberg, L. Sh. Lozovsky, E.B. Starodubtsev supplement this definition, pointing out that fixed assets are a set of material and material values \u200b\u200bused as means of labor and acting in kind for a long time (over one year) both in the sphere of material production and in the non-production sphere.

Thus, there are many points of view on the economic nature and essence of fixed assets. However, they all boil down either to the definition of fixed assets as a set of material values \u200b\u200bused in the activities of the organization for a long time, or to the understanding of fixed assets as money invested in fixed assets. However, the separation of the natural-material form from their value expression is not entirely correct.

As the most complete and reliable, the definition of S.I. Khoroshkov and V.I. Bukia: fixed assets are a set of means of labor in their material and material and value terms, used in the process of manufacturing products, performing work, rendering services or for administrative and managerial purposes, having a useful life of more than one operating cycle and gradually transferring their cost to newly created products in the form of depreciation charges.

Fixed assets include buildings, structures, working power machines and equipment, measuring control devices and devices, computer Engineering, vehicles and tools, household equipment, working and productive breeding stock, perennial plantations and other fixed assets. Their formation is carried out at the expense of fixed capital.

The correct definition of the nature of fixed assets plays an important role for their accounting. For accounting purposes in the Russian Federation, the concept of "fixed assets" is disclosed through a specific list of lump sum conditions established by PBU 6/01 "Accounting for fixed assets", approved. By order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, adopted within the framework of the program for the transition to international accounting standards. After the adoption of this PBU, the Russian accounting system was substantially approximated to international standards, although there are still a number of differences between them.

In accordance with clause 4 of PBU 6/01, an asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, or for provision by the organization for a fee for temporary possession or for temporary use;

b) the object is intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not imply the subsequent resale of property;

d) the object is able to bring the organization economic benefits (income) in the future.

For tax accounting purposes, when classifying property as fixed assets, it is necessary to be guided by the norms of Ch. 25 of the Tax Code of the Russian Federation. In tax legislation, the phrase "fixed assets" is not provided, the Tax Code of the Russian Federation operates with the concept of "depreciable property". Requirements for the acceptance of objects as fixed assets, enshrined in Art. 256 of the Tax Code of the Russian Federation, practically do not differ from the criteria established by accounting legislation, with the exception of the presence of a cost criterion for tax accounting purposes (depreciable property is property with an initial value of more than 40,000 rubles).

The concept, procedure for recognition, measurement and accounting of fixed assets, in accordance with international standards, is regulated by IAS 16 "Fixed Assets". According to the definition of IFRS 16, fixed assets are assets used in the production and supply of goods, works, services, or for administrative purposes and that are expected to be used for more than one reporting period. Based on the definition, production and so-called corporate non-current assets are included in fixed assets, capital investment.

In addition, in the world accounting practice, there are other definitions of the category "fixed assets". So, according to GAAP (General Accepted Accounting Principles) of the United States, fixed assets are tangible assets that are acquired and held by an enterprise for the purpose of using it in the production and sale of products, to ensure the sale of goods, to provide services or for other economic purposes other than resale.

Comparative characteristics of the definition, the procedure for recognition and reflection in the accounting of fixed assets, in accordance with international standards, Russian accounting regulations and US standards, are presented in table. 2.

table 2

Comparative characteristics of definitions of the concept and accounting methods for fixed assets in accordance with RAS 6/01, IAS 16 and US GAAP

	PBU 6/01 "Accounting for fixed assets"	IFRS(IAS) 16 "Fixed assets"	US GAAP	Comparative characteristics
Criteria for the recognition of property, plant and equipment	- use in production, when performing work, providing services; - use of the facility for a long period (over 12 months); - resale of the object is not supposed; - the object is able to bring economic benefits in the future	- there is a high probability of receiving future economic benefits from use; - the value of the asset can be measured reliably; - use for the production of goods and services; - the object is supposed to be used for more than one period	- are used in the process of production and sale of products, provision of services or other economic purposes; - have a service life of more than one year; - participate in the process of generating income indirectly	the criteria for recognizing fixed assets in RAS are similar in nature to international ones, they lack only the criterion reliability of assessment
Initial cost	at original cost	at original cost	at original cost	borrowing costs are included in the initial cost when the alternative approach under IAS 23 is applied. US GAAP recognizes only interest on borrowed funds that must be capitalized in accordance with the established procedure
Subsequent evaluation	- at initial cost - at revalued cost	- at initial cost - at revalued amount (revaluation at fair value)	- at initial cost	PBU 6/01 does not prescribe the assessment of impairment losses. US GAAP does not allow valuations above original value

Useful life (SPI)		the useful life is determined by the organization independently	the useful life is determined by the organization independently	In IFRS 16, the SPI is revised regularly during the operation of the asset, according to RAS, the SPI is revised only during reconstruction or modernization
Depreciation charge	four ways - linear, - reduced balance,	there are three methods: - equal accrual, - reduced balance, - product sum method	Four methods: - linear - double decreasing remainder - by the sum of the numbers of years of useful life, - in proportion to the volume of products	in IFRS 16, the method used is revised over the entire useful life; according to PBU 6/01, the depreciation method is applied over the entire life of the asset. The US GAAP double declining balance depreciation is derived from the IFRS declining balance method when a factor of two is applied
Amortized cost	difference between original and salvage value	initial cost	difference between the acquisition value and the realizable value of the fixed asset	the procedure for determining the amortized cost does not match

Regulation of the concept of "fixed assets", the order of reflection in accounting, their movement and documenting carried out in accordance with legislative and regulations, which, depending on the legal force, can be divided into 4 levels legal regulation: legislative, regulatory, methodological and organizational and distributive.

At the legislative level, the constituents are laws and other bylaws, namely:

• Federal Law of the Russian Federation "Civil Code of the Russian Federation, Part 2" dated January 26, 1996, No. 14-FZ;
• Federal Law of the Russian Federation "Tax Code of the Russian Federation (Part Two)" dated 05.08.00, No. 117-FZ;
• Federal Law of the Russian Federation "On Accounting" dated 23.02.1996, No. 129-FZ;
• Federal Law of the Russian Federation "On Financial Lease (Leasing)" dated October 29, 1998, No. 164-FZ.

The regulatory level includes:

• Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 27, 1998, No. 34n;
• Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved. Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n;
• Chart of accounts of accounting of financial and economic activities of organizations and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

At the level of methodological regulation of fixed assets accounting, the following documents are:

• Methodical instructions on accounting of fixed assets, approved. Order of the Ministry of Finance of the Russian Federation of December 24, 2010 No. 186n;
• All-Russian Classifier of Fixed Assets (OKOF), approved by Resolution of the State Standard of the Russian Federation of December 26, 1994, No. 359;
• Resolution of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated 01.01.2002, No. 1;
• Resolution of the Goskomstat of Russia "On approval unified forms primary accounting records on accounting of fixed assets "dated 21.01.2003.

In addition, depending on the industry in which one or another economic entity operates, this list can be supplemented by intra-industry regulations (for example, when accounting for fixed assets in agriculture, Guidelines on accounting of fixed assets in agricultural organizations, approved. By order of the Ministry of Agriculture of the Russian Federation of June 19, 2002, No. 559, Methodological recommendations for accounting production costs and calculating the cost of production (work, services) in agriculture, approved. Order of the Ministry of Agriculture of the Russian Federation of 06.06.2003, No. 792).

At the organizational and distribution level, there are internal corporate acts that regulate aspects of fixed assets accounting that are not legally established (an example of such documents may be the Instruction on the procedure for writing off unusable fixed assets of JSC Russian railways"Approved by the order of Russian Railways).

In international practice, in addition to IAS 16, when accounting for property, plant and equipment, one should take into account other standards IAS 17 Leases, IAS 23 Borrowing Costs, IAS 36 Impairment of Assets ".

According to the rules of IFRS, non-current assets, which are real estate objects, the economic benefits of which will be obtained through leasing, and not through use in main activities and not through sale, are investment property. Such real estate is also accounted for separately in accordance with IAS 40 Investment Property. Thus, from the point of view of IFRS, leased property is not a property, plant and equipment and is not subject to IAS 16. The same applies to land plots, the purpose of which is not defined - they must be qualified as investment property.

Fixed assets are a huge amount of labor instruments, which, despite their economic homogeneity, differ in their intended purpose and service life. The variety of types and elements of fixed assets of the enterprise determines the need for their preliminary classification in order to account and ensure their effective management. To keep records of fixed assets, they are classified according to a number of characteristics: by type, purpose, groups that take into account the specifics of production purposes, attitudes towards sectors of the national economy, etc.

Possible types and groups of fixed assets, depending on the classification characteristics, are presented in table. 3.

Table 3

Existing classifications of fixed assets, cited by various authors in the economic literature

No. p/ p	Classification attribute	Types of fixed assets
	Depending on the organization's rights to fixed assets	- own fixed assets
		- fixed assets in trust
		- fixed assets on economic management
		- leased fixed assets
		- fixed assets received under a lease agreement
	Role in the production process by group	Active	Passive
		- cars and equipment - vehicles - tools - inventory and accessories - other fixed assets	- building - structures - transfer devices

	Depending on the intended purpose and functions performed in the process production	- production fixed assets (machines, tools, buildings of main and auxiliary workshops and other fixed assets, use which aims to systematically obtain profit as the main goal of activity organizations)
		- non-production fixed assets (objects healthcare, physical education and sports, housing and communal and socio-cultural spheres)
	By the degree of use in production and economic activities 12	- fixed assets in stock
		- fixed assets in operation
		- fixed assets for conservation
		- fixed assets under repair
		- fixed assets at the stage of completion, additional equipment, reconstruction, modernization and partial liquidation
	By branches of the national economy	- industry
		– agriculture
		- trade and catering
		- housing and communal services, etc.
	By groups of fixed assets	- building
		- structures
		- workers and power machines and equipment
		- measuring and regulating instruments and devices
		- Computer Engineering
		- vehicles
		- tool
		- production and household equipment
		- working, productive and breeding cattle
		- perennial plantings
		- on-farm roads
		- capital investments for radical land improvement
		- land plots and natural resources

The division of fixed assets according to the degree of use is necessary to obtain information on the load and efficiency of the use of fixed assets, the possibilities of replacing worn-out assets and the correct calculation of depreciation to be included in production costs.

Classification of fixed assets into groups is of great importance for enterprises, since the ratio of individual groups of fixed assets in their total volume represents the specific (production) structure of fixed assets. For management purposes, business entities are not indifferent to which group of fixed assets the funds are invested in, since they are interested in the optimal increase in the share of the active part of the assets that serve the crucial areas of production.

Fixed assets in their totality form production and technical base and determine the production capacity of the enterprise. Depending on the sphere, industry and the specifics of the business of the enterprise, the share of fixed assets required for the implementation of the activity varies. Provision of fixed assets of commercial organizations of the Russian Federation by type economic activity is presented in table. 4 and fig. 1.

Table 4

Specific structure of fixed assets of commercial organizations
in the Russian Federation by type of economic activity as of December 31, 2010

Total fixed assets

of them:

building

constructions

cars and equipment

vehicles

other types of fixed assets

million rub.

in% to the total

rUB million

in% to the total

rUB million

in% to the total

rUB million

in% to the total

rUB million

in% to the total

rUB million

in% to the total

agriculture and forestry

mining

manufacturing industries

production of electricity, gas

construction

wholesale and retail trade

hotels and restaurants

transport and communication

financial activities

real estate transactions

health care

provision of other communal and social

A large share of fixed assets in 2010 accounted for the wholesale and retail trade (26%), transport and communications (24%) and mining (17%).

Fig. 1. Provision of fixed assets of commercial organizations of the Russian Federation
as of 31.12.2010 by type of economic activity (according to Table 4)

According to Federal Service state statistics, the availability of fixed assets in the Russian Federation at book value at the end of 2010 amounted to 93185.612 billion rubles. 17. At the same time, the cost of fixed assets increases every year. The dynamics of changes in the availability of fixed assets in the Russian Federation since 1999 is presented in table. 5 and fig. 2.

Table 5

The dynamics of fixed assets in the Russian Federation at full book value for the period since 1998 to 2010 (based on the materials of the Federal State Statistics Service 17)

Years	Accounting cost fixed assets at the end of the year, RUB bln	Price index,%	The cost fixed assets in comparable prices, RUB bln	VC the previous year	IN % by 1998

Figure: 2. Dynamics of the availability of fixed assets in the Russian Federation at book value in comparable prices for the period 1999-2010 (according to Table 5)

The cost of fixed assets, according to the state statistics bodies, in 2010 compared to 1998 increased 11 times.

Summing up the above, it can be noted that the value of fixed assets constitutes a significant part of the total value of national wealth and property of each particular organization in particular. Due to the long-term use of fixed assets in the activities of economic entities, they have a significant impact on the financial results of the organization. Depreciation deductions act as an internal source of financing the organization's costs and contribute to a change in the structure of assets.

These factors determine the importance of correct and reliable reflection in the accounting and reporting of information on the value, availability and movement of fixed assets.

With regard to items of fixed assets, there are still many unresolved problems, the main reason for which can be considered the lack of a unified terminology and definition of the concept of "fixed assets". Literature analysis and study of definitions different authors made it possible to conclude that in general economic theory, academic economists considered this category as fixed capital, for the purposes of economic analysis the concept of "fixed assets" is used, the definition of the concept of "fixed assets" is given in accounting. All existing definitions are reduced to the definition of fixed assets as a set of tangible assets used in the activities of the organization for a long time, or to the understanding of fixed assets as money invested in fixed assets. However, in our opinion, the separation of the natural-material form from their value expression is not entirely correct.

In connection with the existing differences between domestic accounting regulations and international standards, some problems also arise when reflecting fixed assets in accounting.

Firstly, PBU 6/01 “Accounting for Fixed Assets” does not provide for an alternative approach involving the valuation of fixed assets at their fair value, therefore, a problem arises in accounting for fixed assets - this is a revaluation. At present, due to the prolonged use of fixed assets and the rise in the price level, the cost of their reproduction is increasing. However, most organizations do not revaluate fixed assets and, although in conditions of inflation, the real value of fixed assets increases significantly, the change in the value is not reflected in accounting and reporting.

Secondly, IAS 36 “Impairment of Assets” is applied in international accounting. Impairment is not recognized in Russian accounting practice; however, there is no prohibition on it. Therefore, organizations can use it, but they do not do so because of the fear that, by impairing the asset, they would violate generally accepted tradition and cause disapproval of the tax authorities.

Thirdly, at present, by analogy with international financial reporting standards, russian legislation allows organizations to independently set the useful lives of fixed assets. Although such an important factor that determines the useful life of an asset as obsolescence, provided for in IAS 16, is not taken into account in PBU 6/01, despite the fact that the acceleration of scientific and technological progress plays a decisive role in the development of the economy ...

Fourth, in accordance with IFRS, the initial cost of fixed assets must be increased by the amount of the reserve for future costs of liquidation of the object. According to PBU 8/2010 "Provisions, Contingent Liabilities and Contingent Assets", the company's future liquidation costs meet the criteria for estimated liabilities. PBU 6/01, in turn, provides for the possibility of including in the initial cost of objects of other costs directly related to the acquisition, construction and manufacture of an object of fixed assets. But it should be noted that in practice, however, reserves for decommissioning and liquidation of fixed assets are recognized by organizations quite rarely.

In addition, at present, in the theory and practice of accounting, there is an imperfection of the regulatory and legislative framework, manifested in the ambiguity of formulations, in the absence of instructions and recommendations for solving complex and controversial issues, in an extremely rapid change in the composition and content of regulatory legal acts. Russian accounting in relation to fixed assets, against the background international standards, is less flexible, since it does not contribute to bringing accounting indicators to the actual market values \u200b\u200band economic benefits of enterprises.

Sources:
1. Smith A. Research on the nature and causes of the wealth of peoples. [Text] M .: Os-89, 1997. P.56.
2. Capital: Quintessence of all volumes of "Capital" in one book [Text] / K. Marx; per. with him. S. Alekseeva; comp., foreword and adj. Yu Borchardt. Ed. 3rd, rev. Moscow: KomKniga, 2010.S. 174.
3. Economics [Text] / per. from English Pelyavsky O.L. 18th ed. Samuelson P.E., Nordhaus V.D. M .: VIL-YAMS, 2008.
4. Enterprise economics (in diagrams, tables, calculations): tutorial [Text] / ed. prof. VC. Sklyarenko, V.M. Prudnikov. M .: INFRA-M, 2010.S. 67.
5. Financial and credit dictionary. Vol.2 [Text], ed. A.F. Gorbuzov. M .: Finance and statistics, 2005.S. 385
6. Shchadilova SN Fundamentals of accounting. [Text] M .: Delo i Service, 2007. S. 32.
7. Modern Economic Dictionary [Text] under. ed. B.A. Roisberg, L. Sh. Lozovsky, E.B. Starodub-tsev. M .: INFRA, 2006.S. 112.
8. Khoroshkov S.I., Bukia V.I. Problems of determining the economic essence of fixed assets in the light of the implementation of the state program of reforming accounting [Text] // Questions of modern science and practice. University named after IN AND. Vernadsky. - 2008. - No. 1 (11). - S. 236.
9. Regulation on accounting "Accounting for fixed assets" PBU 6/01 [ Electronic resource]: approved Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n. Access and reference legal system "ConsultantPlus".
10. Krupina N.N., Bartkova N.N. Accounting for depreciation of fixed assets: Russian and international standards [Electronic resource] // International accounting - 2010 - №16. Access and reference legal system "ConsultantPlus".
11. Peteneva E.N. The choice of the accounting system by the company [Electronic resource] // International accounting - 2007 - №12. Access and reference legal system "ConsultantPlus".
12. Accounting: study guide for the training and certification program for professional accountants. Basic course [Text] / subtotal. ed. V.V. Patrov. M .: Publishing House BINFA, 2008.S. 24.
13. Enterprise economics: textbook [Text] / ed. prof. ON. Safronov. M .: "Yurist", 2008. S. 52.
14. Ionova A.F. , Selezneva N.N. The financial analysis: textbook. [Text]. Moscow: TK Welby, Prospect Publishing House, 2008.S. 213.
15. Belova E.L. Fixed assets accounting in commercial organizations [Text] // Modern accounting. - 2006. - No. 6. - P. 72.
16. All-Russian classifier of fixed assets (OKOF) [Electronic resource]: approved. Resolution of the Gosstandart of the Russian Federation of December 26, 1994, No. 359. Access and reference legal system "ConsultantPlus"
17. Official website of the Federal State Statistics Service URL: www.gks.ru

In the conditions of market relations, such issues concerning fixed assets as the technical level, quality, and reliability of products are brought to the fore, which entirely depends on the qualitative state of technology and its effective use. Improving the technical quality of labor tools and equipping employees with them provide the bulk of the increase in efficiency production process... Thus, the analysis of the effectiveness of the use of fixed assets is of particular relevance and great practical importance.

A more complete use of fixed assets leads to a decrease in the need for the introduction of new production capacities when the volume of production changes, and, consequently, to a better use of the company's profits.

Improving the use of fixed assets also means accelerating their turnover, which significantly contributes to solving the problem of reducing the gap in terms of physical and obsolescence, accelerating the pace of renewal of fixed assets.

Finally, effective valuation and management of fixed assets is closely related to improving the quality of products, because in conditions of market competition, high-quality products are sold faster and are in demand.

Thus, fixed assets are the most important factor in any production. Their condition and effective use directly affect the final results of the organization's economic activities. The rational use of fixed assets and production facilities of the organization contributes to the improvement of the technical and economic indicators of production, including an increase in production output, a decrease in its cost and labor intensity of manufacture.

Determination of the economic content of the concept of "Fixed assets" is an important stage in the analysis, because allows you to form the objective value of the specified indicator, therefore, to correctly identify the amount of depreciation in the cost of products, works, services that affects the financial result. Having analyzed foreign and domestic scientific literature, several definitions can be distinguished, they are presented in detail in Table 1.1.

Table 1.1 - Approaches to the definition of the essence of the concepts "Fixed assets"

	Definition
	Assets with tangible form intended for use in the activities of the organization for a period of more than 12 months that does not imply the disposal of assets within 12 months from the date of acquisition and the initial cost of the assets can be measured reliably
	Assets held for use in the production of goods, the performance of work or the provision of services over a long period of time, i.e. a period of more than 12 months or a normal operating cycle, if it exceeds 12 months, is not intended for the subsequent resale of this object and is capable of bringing economic benefits (income) to the organization in the future
	Property, plant and equipment are tangible items that are held for use in the production or supply of goods or services, for rent to others or for personal use and are expected to be used for more than one year
Economic encyclopedia. Political economy / N.S. Strazheva, 2009	A set of means of production that last longer than one production cycle and gradually transfer their value to the product being created
100 terms of the market economy / Yu.F. Gurkin 2008	A set of instruments of labor functioning in the sphere of material production and transfers its value to the newly created product in parts
Dictionary of modern economic and legal terms / V.N. Shelenov, 2010	A set of instruments of labor that function in the sphere of material production in unchanged natural form for a long time
Dictionary of Economics / V.L. Kurakov, 2008	Means of labor for production and non-production purposes, participating in the production process for many cycles while maintaining their basic properties and original form
Economic theory / E.S. Hendriksen, 2007	Tangible assets used by an enterprise for the production or supply of goods or services for rent
Enterprise economics: textbook. allowance. 2nd ed. / THEM. Babuk, 2006	A set of material values \u200b\u200bused as means of labor and acting in kind for a long time
Analysis of the economic activity of the enterprise: Textbook. allowance / G.V. Savitskaya, 2002	Part of the production assets of the enterprise, the property of the enterprise, which is materially embodied in the means of labor
Enterprise economics: textbook. allowance / M.K. Zhudko, 2009	Labor tools that create the necessary conditions for a normal production process
Enterprise economy: educational complex / L.A. Loban, V.T. Pyko, 2010	A set of means of labor, as well as material objects that create conditions for their functioning
Complex analysis of economic activity / A.D. Sheremet, 2008	A set of material values \u200b\u200bused as means of labor and acting in kind for a long time (over 1 year)
Microeconomics / S.P. Sergeev, 2005	Labor instruments whose value is greater than a certain limit
Microeconomics / S.P. Sergeev, 2006	A set of material objects that are often involved in the production process
Microeconomics (compendium + cheat sheet) / E.S. Lebedev, 2010	The tools of labor with the help of which a person influences the subject of labor in the production process

To compare and analyze the approaches to the essence of the concept of fixed assets given in information table 1.1, we will draw up an analytical table 1.2.

Table 1.2 - Analysis of the essence of the concepts "Fixed assets"

Source		Material objects	Set of means of production	A set of tools	The totality of material values
Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n
N.S. Strazheva
Yu.F. Gurkin
V.N. Shelenov
V.L. Kurakov
E.S. Hendriksen
THEM. Babuk
G.V. Savitskaya
M.K. Zhudko
L.A. Loban, V.T. Pyko
HELL. Sheremet
S.P. Sergeev
S.P. Sergeev
E.S. Lebedeva

Thus, on the basis of the analysis, it was revealed that most authors define fixed assets as a set of means of labor. Authors such as Yu.F. Gurkin, V.N. Shelenov, V.L. Kurakov, G.V. Savitskaya, M.K. Zhudko, L.A. Loban, V.T. Pyko, S.P. Sergeev, E.S. Lebedev.

Consideration of fixed assets as assets of an organization, having a tangible form and participating in the production process, is also very common. This approach is observed in the Resolution of the Ministry of Finance of the Republic of Belarus, as well as the Russian Federation, by the author E.S. Hendrickson.

In our opinion, the most complete definition of fixed assets is presented in the Resolution of the Ministry of Finance of the Republic of Belarus, according to which fixed assets - these are assets that have a tangible form, intended for use in the activities of the organization for a period of more than 12 months, which does not imply the alienation of assets within 12 months from the date of acquisition and the initial value of the assets can be reliably determined.

Fixed assets have always been an important component of property. Their economic nature and role in the production and non-production spheres have always been the subject of discussions among scientists and specialists in

the field of accounting and economics. The correct definition of the nature of fixed assets plays an important role in their accounting. The main

a large number of scientific works are devoted to funds. However, in understanding their economic nature among accountants and economists before

there is still no unity of views.

There are many approaches to defining fixed assets, the most common of them are:

According to I.V. Antsiferova: Fixed assets are part of the assets used in the production of products, in the performance of work or the provision of services, or for the needs of managing the organization for a long time.

So, S.N. Shchadilova, L. Kurakov believe that fixed assets are means of labor (buildings, structures, machines and mechanisms, inventory, vehicles, etc.) for production and non-production purposes.

M. Mescon supplements this definition by pointing out that fixed assets are means of labor that take part in the production process for a long time and gradually transfer their value to the products of the enterprise.

Another group of economists, such as A. Azriliyan, B. Roizberg, L. Lozovsky, E. Starodubtseva, interpret the concept of fixed assets as a set of material and material values \u200b\u200bused as means of labor and acting in kind for a long time (more than one years) both in the sphere of material production and in the non-production sphere.

Thus, the characteristics of fixed assets are determined by the purpose and use of the corresponding types of tangible property.

According to PBU 6/01 "Accounting for fixed assets", property is recognized by the organization as an object of fixed assets if the following conditions are met: objects are used for a long time (more than 12 months) in the production of products, in the performance of work, in the provision of services or in the management of the organization; the objects are capable of bringing economic benefits in the future and are not expected to be resold during the foreseeable life of the objects.

Failure to meet at least one of the above conditions does not give grounds to recognize material objects as fixed assets.

So, in tax accounting there are the following concepts of fixed assets:

Fixed assets are understood as part of the property used as means of labor for the production and sale of goods (performance of work, provision of services) or for managing an organization with an initial cost of more than 40,000 rubles. (Clause 1 of Article 257 of the Tax Code of the Russian Federation). In both accounting and tax accounting, the definition assumes that fixed assets are not acquired in order to sell them immediately. The purpose of purchasing property, plant and equipment is to obtain economic benefits. The difference in the definition lies in the period of use. Accounting clearly states that property, plant and equipment cannot have a useful life of less than 12 months. Tax accounting allows to attribute property with a shorter period to fixed assets, however, such fixed assets in accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation are excluded from the composition of depreciable property and profit is not recognized for tax purposes.

The accounting unit of fixed assets is an inventory item, which is the primary unit of analytical accounting of fixed assets on account 01 "Fixed assets", and account 02 "Depreciation" is a unit for calculating depreciation and accounting for accumulated depreciation charges. In this regard, in accounting for fixed assets, the concept of an inventory item as a unit of accounting is very important in its meaning.

The classification of fixed assets is important for the organization of their accounting, since the inventory items of fixed assets are subject to accounting primarily in the places of their use and operation - in workshops, production facilities, departments, etc., and management requires reliable information that summarizes and comprehensively characterizes the main the capital of the organization.

The defining principle of the classification of fixed assets is the principle of unity, which allows ensuring the uniformity of the grouping of fixed assets in accounting and reporting by all organizations, regardless of their industry affiliation and organizational and legal form.

In the practice of accounting in our country, such a classifier is the All-Russian Classifier of Fixed Assets (hereinafter referred to as OKOF), approved by the Resolution of the State Standard of Russia No. 359 dated December 26, 1994, (as amended on April 14, 1998).

In accordance with this classifier, fixed assets are divided into tangible and intangible. According to OKOF, tangible fixed assets (fixed assets) include: buildings, structures, machinery and equipment, measuring and regulating instruments and devices, dwellings, computers and office equipment, vehicles, tools, production and household equipment, worker, productive and breeding livestock, perennial plantings and other types of tangible fixed assets. Intangible fixed assets (intangible assets) include: computer software, databases, original works of the entertainment genre, literature or art, high-tech industrial technologies, other intangible fixed assets that are objects of intellectual property, the use of which is limited by the ownership rights established on them.

The following classification of fixed assets is also distinguished, which is presented in diagram 1.1.

Scheme 1.1 Classification of fixed assets

According to the decree of the Government of the Russian Federation of December 26, 1994 N359 (as amended on April 14, 1998) "On the classification of fixed assets included in depreciation groups", the classification of fixed assets is established - by age composition. In accordance with this document, all fixed assets are classified into 10 depreciation groups, each of which has its own useful life. This grouping of fixed assets made it possible to combine heterogeneous objects into depreciation groups with uniform periods of use.

A special role in the composition of fixed assets is played by the well stock, which, as you know, are the main part of the means of production in oil and gas production. The following technological structure of the well stock is distinguished:

- Discharge;

- Operational;

- Search engines;

- In conservation;

- Liquidated and awaiting liquidation;

- Liquidated.

In addition, items of fixed assets are subdivided into movable and immovable. Movable fixed assets - machinery and equipment, devices, tools, inventory, vehicles, working and productive livestock. Immovable fixed assets - land and natural objects, buildings and structures, perennial plantings. Under civil law, vehicles such as sea and river vessels, airplanes and other aircraft, space objects are classified as real estate, although technical specifications they are movable objects.

From the above, it can be concluded that the classification of fixed assets is very diverse and the same fixed asset can fall under different classification groups.

1.2. Comparative characteristics of Russian and international accounting standards for fixed assets

PBU 6/01, in comparison with its predecessor, although in a number of parameters brought the domestic practice of accounting for these assets closer to the international one, it still has many flaws and unjustified deviations from the approaches laid down in IFRS, and in particular in IFRS 16 "Basic facilities". Let us consider and analyze the most significant differences and similarities between the requirements of IFRS 16 "Fixed Assets" (hereinafter referred to as IFRS 16) and PBU 6/01 "Accounting for Fixed Assets" (hereinafter referred to as PBU 6/01).

In PBU 6/01, as in many others, unlike IFRS, there is, in particular, a section “Definitions” containing a disclosure of basic terms. Its absence is highly undesirable, since in the economic literature of different authors published recently by various publishers, one can often find unequal interpretation of the content of even basic terms (book value of fixed assets, their liquidation value, impairment loss of the latter, etc.). The introduction of the recommended section in the PBU would contribute not only to an unambiguous understanding by accountants of the norms laid down in them, but also to streamline the conceptual apparatus used in accounting. At the same time, the approach is very doubtful when in our PBU the term, which is also used in international financial reporting standards (IFRS), denotes phenomena that are far from equivalent to them. This applies, for example, even to the concept of "fixed assets". IFRS 16 states that: “Property, plant and equipment are tangible assets that have a useful life of more than one period and are intended for the production and supply of goods and services, for lease or for management purposes”.

In contrast to this, PBU 6/01 does not define fixed assets as an economic category, but it contains an indication that when assets are accepted for accounting as fixed assets, the following conditions must be fulfilled simultaneously:

a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;

b) use for a long time, that is, a useful life of over 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not expect the subsequent resale of these assets;

d) the ability to bring the organization economic benefits (income) in the future.

A significant difference between the Russian standard and the international one is that IFRS 16 does not define the unit of measurement that should be used when recognizing property, plant and equipment, that is, what exactly refers to items of property, plant and equipment, while in PBU 6/01 there are the following cost recognition criteria fixed assets:

Assets in respect of which the conditions are met with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, can be reflected in accounting and financial statements as part of the material production stocks.

The difference between IFRS 16 and PBU 6/01 is that fixed assets related to agricultural activities are accounted for by PBU 6/01, while, according to IFRS, biological assets related to agricultural activities are reflected in financial statements according to the principles set out in IFRS 41 "Agriculture".

IAS 16 also does not apply to mineral rights, prospecting and production of minerals, petroleum, natural gas and similar non-renewable resources.

The classification of fixed assets in IFRS 16 is somewhat different from the usual Russian and includes the following groups: land; building; production equipment; court; aircraft; vehicles; furniture and other accessories; equipment of administrative institutions.

Recognition of property, plant and equipment:

IFRS 16 introduces two criteria for recognizing an item of property, plant and equipment as an asset:

1) with a high degree of probability it can be argued that the economic benefits associated with this asset will be obtained;

2) the initial cost of the asset accepted for accounting can be reliably estimated.

The above recognition criteria are absent in PBU 6/01. According to IFRS 16, for the recognition of an asset as a fixed asset, it is not enough for the item to meet the characteristics of a fixed asset, it is also necessary that both criteria for its recognition are met.

Valuation of fixed assets:

The requirements of PBU 6/01 in relation to the initial measurement and acceptance for accounting of fixed assets are similar to the requirements of IFRS 16, with the exception of the following:

1) Not included in the actual costs, costs associated with the acquisition, construction or manufacture of fixed assets, general business and other similar costs;

2) In contrast to accounting under IFRS, external improvement objects and similar objects (for example, housing and road facilities), according to RAP, are usually accounted for as part of the organization's fixed assets, even if they do not bring benefits to the organization itself.

3) The initial value of fixed assets received under contracts providing for the fulfillment of obligations (payment) is not in cash, the value of the values \u200b\u200btransferred or to be transferred by the organization is recognized, which is determined on the basis of the price at which, in comparable circumstances, the organization usually determines the value of similar values. And according to IFRS, an item of property, plant and equipment acquired as a result of an exchange transaction should be measured at fair value, unless the exchange transaction is not, in substance, a commercial transaction and neither the fair value of the asset given up and received can be measured reliably.

PBU 6/01 established that depreciation on an item of fixed assets must be calculated based on its original (replacement) cost. In IFRS there is a concept of amortized amount (cost). It is defined as the difference between the initial price of the asset and its residual value. The latter is the residual price of the asset at the end of its useful life.

In PBU 6/01 there is a clause according to which “the accrual of depreciation charges for an item of fixed assets is made from the first day of the month following the month of accepting this item for accounting, and is carried out until the cost of this item is fully paid off or this item is written off from the accounting accounting ". And the accrual of depreciation stops "from the first day of the month following the month of full repayment of the cost of this object, or writing off this object from the accounting records." There are no such requirements in IFRS 16, but there is a general directive - it should be accrued “throughout the useful life” of the object.

Depreciation accruals according to PBU 6/01 are four: linear, decreasing balance, write-off of value according to the sum of the number of years of useful life and in proportion to the volume of products or works (production).

IFRS 16 does not restrict businesses from choosing the depreciation method. The standard only provides examples of common depreciation methods: linear, declining balance, and production. In practice, they also use the write-off method based on the sum of the number of years of useful life and combined ones - they combine two or more simple methods.

Thus, we can conclude that the adoption of PBU 6/01 has significantly brought the accounting of fixed assets in Russia to the requirements of IFRS 16, but has retained a number of significant differences from international standards. Thus, today it is still impossible to assert the full compliance of Russian and international standards with regard to the accounting of fixed assets. Many of the listed differences are natural, as they are caused by the objective features of the Russian economy and the impossibility of one-stage adaptation of domestic accounting to foreign standards.

MINISTRY OF BRANCH OF RUSSIA

FEDERAL STATE BUDGETED EDUCATIONAL INSTITUTION

HIGHER EDUCATION

"VORONEZH STATE UNIVERSITY"

(FGBOU VO "VSU")

Faculty of Economics

Department of Accounting and Auditing

COURSE WORK

In the discipline "Methods for assessing assets and liabilities"

On the topic: "Methods for assessing the cost of materials"

Direction 38.03.01 "Economics"

Day department

Coursework Supervisor

candidate of Economic Sciences, Assoc. Lavrukhina T.A.

Coursework fulfilled

1st year student of group 6 Mukhardimov A.R.

Voronezh 2016

Introduction …………………………………………………………………….… 3

Chapter 1. Theoretical approaches to the definition of the concept of "assessment" ... ... .. ... .3

1.1 Concept, essence, goals, principles of assessment ……………………………… 9

1.2 Historical stages in the development of valuation: world experience …… .8

1.3 Legal regulation of valuation in Russia ... 9

Chapter 2. Approaches to understanding the initial and subsequent valuation of assets …………………………………………………………………………… 78

2.1 Initial assessment (on the example of intangible assets) ……… .00

2.2 Subsequent assessment (on the example of intangible assets) ………… .00

Conclusion ……………………………………………………………………… 00

List of sources used ………………………………………… 00

Introduction

In connection with the variety of business operations, it becomes necessary to develop generalizing indicators that would make it possible to compare and bring together in a single balance heterogeneous accounting objects, such as fixed assets, materials, goods, finished products, accounts payable, loans, etc.

This task can be solved only by using monetary meters in the assessment of property, liabilities and business transactions.

Valuation is based on two elements of the accounting method: valuation and calculation. In our work, we will take a closer look at the first element of the method - assessment. Actually, a deeper emphasis on this concept will form the main goal of our work: to find out what a valuation in a BU is.

The relevance of my research is not lost at the present time, since valuation activity is important both for the development of market relations and for reforming the economy as a whole.

To achieve the goal, the following tasks were set:

1) consider the concept of "assessment", its essence, determine the basic principles and goals.

2) identify the trend in the development of valuation at different historical stages of development, using world experience as an example.

3) indicate with the help of which main legal sources the valuation activity in the RF is regulated.

4) consider in detail the initial valuation using the example of intangible assets.

5) consider in detail the subsequent assessment of assets using the example of intangible assets.

In carrying out the work, various sources were used, including federal laws, computer reference systems, textbooks, and other sources.

Chapter 1. Theoretical approaches to the definition of "assessment".

1.1 Concept, essence, goals, principles of assessment.

Evaluation is a way of expressing in monetary terms the property of an enterprise and its sources. The reality and correctness of the assessment of the property of the enterprise and its sources are essential for the construction of the entire accounting system. Property valuation is based on real costs expressed in monetary terms.

For the sake of comparability, the valuation of property and its sources for reflection in the balance sheet should be carried out uniformly at all enterprises, which is achieved by observing the established provisions and valuation rules.

Accounting is designed to form information about the activities of the organization and its property status in various economic conditions, while any phenomena of economic life are subject to cost measurement. The assessment covers all business processes occurring at the enterprise, namely: in the production process, the products received are evaluated; in the process of distribution - income from the sale of these products (goods, works, services); in the process of exchange - the cost of manufacturing inventories and the acquisition of means of labor; costs incurred from the sale, as well as arising liabilities (accounts receivable and payable). Accordingly, the determination of the value of the assets of the organization (enterprise), both received from outside and created in the production process, and the value of the financial result formed from their use and sale, depends on the accuracy of the accounting estimate, that is, with the help of the assessment, objects are registered and disposed of from the composition of the property. Thus, the assessment covers the entire accounting process, from current accounting to reporting, and it is not accidental that the monetary value has become one of the most important elements of the accounting method.

Economic transformations in our country, the formation and development of a market economy have led to the reform of the accounting system as a whole. The reform process required a revision of the functional role and place of valuation in accounting, primarily due to the use of free prices in the country's economy, which made it necessary to legally permit new types of value and methods of their calculation and provide enterprises with the opportunity to choose them. However, the assessment options proposed by regulatory documents still do not solve the problems of accounting practice and do not meet the requirements of users, which is confirmed by numerous facts of violation of the established assessment rules, unreasonable, from the point of view of economic feasibility, the choice of the assessment option. It seems that as an element of the accounting method, valuation requires deeper research in terms of solving the problems facing accounting.

The purpose of valuation in accounting is to formulate the main tasks that can be solved using the first. The purpose of the assessment is:
a) full and correct name of the object of assessment;
b) the type of assets that are being evaluated;
c) the type of property rights that are being evaluated;
d) date of assessment.
Therefore, the choice of an adequate assessment and the avoidance of errors in assessing the assets and liabilities of the enterprise depend on the correctness of the goal.

Let's try to consider in more detail the assessment as an element of the accounting method.

IN different sources this element of the accounting method is defined differently. Some define valuation as a way of expressing business transactions in monetary terms, others as a way of solving in monetary unit the costs of living and materialized labor invested in certain types means and processes. Price as a monetary expression of value is a basic category in the valuation of assets and business transactions. Any price consists of the following elements:

1) the cost of sales;

2) overhead costs (administrative, sales, etc.);

3) profits; taxes; trade margins (discounts).

The basis for the formation of the manufacturer's price is the cost of production. Determining the cost is the prerogative of the managerial persona. The basis for assessing household assets is based on wholesale, retail, weighted average, estimated, accounting and other prices. The most common are wholesale and retail prices. Wholesale prices are the prices at which an enterprise sells its products to other enterprises, sales or trading firms. The wholesale price of the enterprise includes: cost of sales, overhead costs, profits and taxes. Retail prices are the prices at which goods are sold to consumers. They include the wholesale price of the enterprise and the trade mark-up (discount) for the purpose of spending.

The accounting theory sets the basic requirements for the assessment, ensuring the correct reflection of accounting objects and the reliability of the assessment. These requirements include: reality (adequacy), unity and purposefulness of the assessment.
The reality (adequacy) of the assessment ensures the objective correspondence of the monetary expression of the accounting objects to their actual value, the reflection in the monetary meter of the actual value of economic assets and operations. The adequacy of the assessment requires accurate calculation of the actual cost of all accounting items by means of inventory and revaluation.
The unity of the assessment ensures the uniformity and invariability of the assessment for a long time and for all business entities (enterprises, organizations, institutions). Unity of assessment is achieved through the establishment of mandatory provisions (standards), instructions, accounting and calculation rules.
The system of valuation used in accounting is multifunctional. Assessment in accounting is necessary in the course of economic activity: upon receipt and disposal of assets, upon the emergence of rights and obligations, during operations such as purchase and sale, lease of property, mortgage, insurance, investment, revaluation of assets, upon creation, connection, liquidation enterprises, in the exercise of the right of inheritance, the execution of a court decision, etc. This circumstance explains the existence of various monetary values: economic, legal, expert, statistical, insurance (actuarial).

1.2 Historical stages in the development of valuation: world experience

Evaluation of accounting objects is important to obtain objective information about the economic and financial position of the organization. When deciding on the assessment methods in modern conditions you should be aware of how these issues have been addressed in the past. In this paragraph, we will consider the historical aspects of valuation in accounting at the level of world experience. Let us present a retrospective of this issue, starting from the XIII century in various countries - Italy, France, Great Britain, Germany, Holland, USA, etc., and also consider different points of view on assessment issues.

For the correct solution of the issues of evaluating accounting objects, it is important to make an excursion into the history of this problem.

Initially, in the early stages of the development of commodity production, with the development of the social division of labor, there was a need to evaluate the goods that were exchanged among themselves: the commodity expressed its value in the opposing commodity. Then, as it develops social production the first forms of "money" appeared: among hunters - furs, among farmers - grain, among shepherd tribes - cattle, etc., but they did not have universality. For example, in Egypt it was grain. “They did not know coins or a single equivalent in Egypt. Therefore, after the inventory was compiled, the harvested grain was recalculated into a conditional yield corresponding to harvesting from the land at the highest yield rate, which made it possible to make the data of different farms comparable and bring data across the country. "

The appearance of money in the form of coins facilitated the exchange of goods and was a major step in the evolution of exchange transactions, also in the development of accounting, in particular, valuation. “Money acted first as an independent object of accounting, then as a means in calculations (all accounts were kept in money) and, finally, as a measure of value; they began to measure all the inventory. " Money, acting as a measure of value, measures the value of goods. "The value of a thing, expressed in money, is its price." Previously, money was accounted for by metal and weight, then by types of coins, now a legislatively secured monetary unit is used, with which the amount of money and the price of goods are measured.

The monetary assessment made it possible to generalize the heterogeneous facts of economic life, group accounting objects and operations, and obtain system information. There was a transition from natural accounting to cost accounting. But until the 13th century, money remained the same commodity as products and instruments of labor; not all accounting objects were measured by value. The development of accounting in the Middle Ages in Western Europe took place in monasteries, tk. the power of the church grew at that time and monasteries became the center of education. In the Middle Ages, fair prices were first mentioned, the main ideologist of which was the philosopher Thomas Aquinas (XIII century). “Fair price is the cost plus the margin that provides a standard minimum living for the seller. If the seller overestimates the fair price, he profits; if he underestimates, then he becomes poorer.

The emergence of monetary valuation served as the basis for the emergence of a double entry. The first step was that some business transactions by themselves were reflected twice: when goods were sold, they were written off in kind, and the money came. Then the goods themselves began to be reflected twice: in kind and in monetary terms.

However, in the opinion of Y. V. Sokolov and V. Ya. Sokolov. double-entry bookkeeping could not have appeared earlier than the XIII century. This is evidenced by numerous facts:

- until that time money was not widespread;

- of all the functions of money, the function of a means of payment prevailed;

- for many centuries, not quantitative, but qualitative concepts prevailed in human psychology.

The introduction of a single monetary measure was the greatest revolution, for the reduction of many objects and no less many currencies to a single measure led to significantly greater conventions in economic information than it was before. But this convention has created an opportunity for: a) constructing a system of accounts and b) comparing and evaluating all the aggregates of values, rights and obligations included in the concept of the subject of accounting.

The founder of the double entry, the Renaissance scholar Luca Pacioli mentions the reflection in the accounting of goods at the current selling maximum price: “... moreover, you will set the usual prices for all things. The latter should be better assigned higher than lower, for example, if it seems to you that the thing is worth 10, then say 14, so that you will be better at profit ”. This approach led to an overstatement of capital and a decrease in profits. At the same time L. Pacioli recommended a cost estimate (actual cost) in relation to the exchange of goods: “Having made a record, you must express the exchange in money, ie how to assume buying and selling for cash, and, depending on what, in your opinion, the value of the goods, take such a price as a basis ”. Luca Pacioli formulated the rules for checking the reliability of settlements with debtors: "... You cannot consider anyone a debtor (debtor) without his knowledge, even if it turned out to be expedient ...".

Thus, in the Middle Ages in Italy, two types of assessments were predominantly widespread: at the purchase price (historical) and at the selling price (market). At the same time, in Germany, for many years, only conjuncture (market) valuation was used.

In France in the 19th century, during the development of industry and the formation of industrial accounting, the idea of \u200b\u200bchoosing and justifying an assessment was hotly debated.

In 1860, Guilbeaux proposed a permanent account of the sale of goods, which was called permanent inventory. By this concept, he understood the constant historical assessment of accounting objects.

J. B. Say, Dubock, Wooland, Bullot were supporters of the assessment at current prices. The cost estimate was defended by Lavelle, Lefebvre, Perrault. Some authors have tried to defend both estimates at once. For example, Lamy favored appraising items at cost if they were not depreciated or worn out, and recommended resorting to current appraisal if items lost their value.

In accounting, materials are received at actual prices, and written off at current prices. Quinet, Guilbeaux and others saw this as a serious drawback, since the commensurability of assessment for debit and credit of the same account was not observed. Courcelles-Senel, on the other hand, considered it an advantage, because this account made it possible to clearly distinguish between production profit and market profit.

At the same time, evaluation research problems were dealt with and

german scientists. The literature on balance for the first 40-50 years was engaged in

precisely by questions of evaluation.

The father of German balance studies I.F.Sher (1846-1914) considered the assessment to be the main point in the reality of balance. Based on the principle of conservatism, he proposed an estimate based on the minimum prices: the lowest estimate for the current date (either the cost price or the selling price) is taken for accounting. But this led to the formation of hidden reserves and, as Cher himself admitted, turns into falsification.

E. Schmalenbach (1873-1955) offered the valuation of fixed assets at the purchase price, materials and finished products - at the lowest price.

At the time when accounting was reformed in Soviet Russia, in the United States and English-speaking countries, the question of the nature of the Capital account in the American William Andrew Paton and the Englishman Francis Pickley and their followers divided the researchers in the field of accounting into personalists and institutionalists. The personalists argued that the Capital account reflects the accounts payable of the enterprise to its owner. Institutionalists, on the other hand, did not make such an identification and believed that debt and capital should not be confused.

Thus, the study of the historical development of the assessment made it possible to identify its next stages of development (Table 1.1)

Stage name	Period	Description of the stage, basic provisions
Naturalistic	Until the VII century. BC e.	The evaluation of goods was carried out according to the value of the exchanged goods: the goods expressed their value in the opposing goods. Then some commodities began to serve as the equivalent of money: grain, fur, livestock, etc.
The origin and spread of monetary value	VII century. BC e. - XI century. n. e.	The advent of money in the form of coins facilitated the exchange of goods. At first, money acted as an independent accounting object, then - as a means in calculations.
Dissemination of market and historical assessments	XII - XV centuries	The emergence of monetary valuation served as the basis for the emergence of a double entry. In Italy, two types of valuations have gained preference for the valuation of goods: purchase price (historical) and market price.

Continuation of table 1.1

Tab. 1.1 Historical milestones in the development of assessment

The example of the assessment shows that behind each methodological technique are the interests of certain groups. Personalists expressed the interests of suppliers, creditors, shareholders. They were not worried about how much the administration was spending, but how much the property of this enterprise was really worth today, they demanded a revaluation. Institutionalists defended the interests of the owner. They argued that balance serves internal goals enterprise management, the administration of the enterprise must know how much the funds reflected in the balance sheet have cost the enterprise, and have a correctly defined, actual result of its economic activity.

Nevertheless, disputes about the priority of one or another method of evaluating objects of accounting supervision, which began almost from the very origins of accounting, continue to this day.

1.3 Valuation Regulations in Russia

According to Art. 1 No. 135-FZ "On appraisal activities in the Russian Federation", "Appraisal activities are carried out in accordance with international treaties of the Russian Federation, this Federal law, as well as other federal laws and other regulatory legal acts Of the Russian Federation, regulating relations arising in the implementation of valuation activities. "

Article 71 of the Constitution of the Russian Federation defines the subjects of jurisdiction of the Russian Federation and subjects that are under the joint jurisdiction of the Russian Federation and its subjects. Issues resolved exclusively on federal level, include: the adoption and amendment of the Constitution and federal laws; federal structure and territory; protection of human and civil rights and freedoms; citizenship in the Russian Federation, etc. In the jurisdiction of the Russian Federation and its subjects are such issues as the delimitation of state property; nature management; environmental protection and environmental safety; specially protected natural areas; protection of historical and cultural monuments. Outside of the jurisdiction of the Russian Federation and its powers in matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation, the subjects of the Russian Federation have full state power.

Along with federal and local legislation, the system of state regulation of appraisal activities includes the corresponding by-laws. Often there is a need to know not only the rules and regulations in force throughout the territory of the Russian Federation, but also the specific rates of local taxes, or the amount of the registration fee for registering real estate, or the amount of the fee for registration as an entrepreneur.

At the federal level, two state standards of the Russian Federation act as methodological documents: " one system property appraisal "(ESOI);" Basic provisions. Terms and Definitions".

The Unified Property Valuation System (ESOI) operates in accordance with the economic conditions of developing market relations and the management structure in the Russian Federation on the basis of the current legislation, norms and rules state system standardization.

the main goal regulatory documents ESOI is to protect the interests of the state and consumers' rights while granting independence and initiative of organizations, enterprises and specialists engaged in valuation activities.

The provisions of the main regulatory documents of the ESOI can be used in the development of standards for industries, societies and enterprises.

The provisions of the ESOI standards are subject to application by all located on the territory of the Russian Federation government bodies management, business entities that have a direct and (or) indirect relationship to property valuation.

Along with this Federal Law, these standards create a unified regulatory framework for the development of valuation activities in Russia. A unified terminology, rules, procedures and traditions of interaction between customers and appraisers, unified approaches to the performance of work on the assessment and presentation of their results are being formed. However, as always, with the emergence of a system of normative documents prepared in different time and various authors, the problem of their consistency arises. In particular, the definitions of the basic concepts in this Law and in the Standard on Terminology (GOST R 51.195.0.02-98) are not always consistent with each other. In cases of discrepancy, priority should be given to the Law.

According to Russian GOST:

"Appraisal of property - determination of the value of property in accordance with the stated purpose, the appraisal procedure and the requirements of the appraiser's ethics."

For example, the Moscow law provides more detailed wording:

"Appraisal activity is understood as a set of relations of a legal, economic, organizational-technical and other nature to establish market or other value (collateral, liquidation and other) in relation to the appraisal objects. The concept of appraisal activity includes relations that develop in the process of assessing, training , licensing, control over the activities of appraisers and the application of measures of responsibility.

Appraisal is the process of determining the quality, value or usefulness of the appraisal object, which can be implemented in the form of forming the opinion of a professional appraiser regarding the value of the appraisal object without bringing calculations and justifications; analysis or review of real estate markets without a conclusion about the value of a particular object of assessment in monetary terms; calculating the value of the object of appraisal with the determination of its value in monetary terms with a corresponding study of the situation in the real estate markets, providing justifications for the applied methods and rules.

Chapter 5_1. Dispute resolution in professional and elite sports

V1: Methodological approaches to the development of society. Typology of societies. The basic principles of the systematic approach as a general scientific one.