PROSPECTS FOR APPLICATION OF MODERN ASSETS AND CONTROL OF FIXED ASSETS IN RUSSIAN ORGANIZATIONS

DOI: 10.36871/ek.up.p.r.2021.02.02.016
UDC 657; 615.1

Authors

T. I. MELEKHINA,
Associate Professor at the Department of Statistics, Marketing and Accounting, Moscow University for the Humanities, Moscow, Russia
E. I. SEDOVA,
Associate Professor of the Department of Industrial and Financial Мanagement, Russian State Geological Prospecting University named after Sergo Ordzhonikidzе, Moscow, Russia
I. F. KARPOVA,
Senior Lecturer at the Basic Department of Financial Control, Analysis and Audit, Main Control Department of the City of Moscow, Russian State University of Economics named after G. V. Plekhanov, Moscow, Russia

Abstract

The article discusses topical issues of the application of modern provisions of accounting and control on the example of fixed assets in pharmacy organizations. A study of the practice of applying existing standards and those developed for the future is being carried out. Recommendations are given on the application of FSBU 6/2020 in pharmacy service organizations.

Keywords

accounting, control, fixed assets, impairment, estimated liabilities, organizations, pharma-cies.