Osnovnye sredstva i ih amortizacija v sootvetstvii s mezhdunarodnymi standartami finansovoj otchetnosti

The theme of the bachelor's thesis is the combination of theoretical and practical questions, connected with the main facilities and their amortization at the company according to the international financial standards. The aim of the thesis paper is to make the analisis of adoptation of the Russian system of accounting the main facilities to the international standards of financial accounting, its Pros and Cons, similarities and differences. The Thesis is devided into three parts. The first part introduces the value of the main facilities, their qualification and amortization. The second part describes the factory, its piculiarities and calculations of amortization. The last part includes the main differencies between IFRS and Russian GAAP, the problems of adoptation of the accounting of the main facilities of non-profit and profit organizations and suggestions of their improvment.