EVALUATION, RECOGNITION AND ANALYSIS OF CURRENT ASSETS OF THE COMPANY IN ACCORDANCE WITH IFRS AND RAS (FSBU)

doi:10.31618/ESU.2413-9335.2021.3.85.1328

Paper

EVALUATION, RECOGNITION AND ANALYSIS OF CURRENT ASSETS OF THE COMPANY IN ACCORDANCE WITH IFRS AND RAS (FSBU)

Published May 14, 2021 · V. Karashenko, A. Goncharova

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Abstract

This article examines the process of assessing, recognizing and analyzing the current assets of a company in the context of IFRS and RAS (FSBU). There is a significant consideration of the valuation of assets in the IFRS system. The authors compare the recognition, assessment and analysis of current assets according to international and Russian standards. Finally, the impact of undervaluation and overvaluation of assets and valuation methods is examined.

Study Snapshot

Current assets are assessed, recognized, and analyzed in accordance with IFRS and RAS (FSBU), comparing international and Russian standards, and examining the impact of undervaluation and overvaluation on asset valuation methods.

PopulationOlder adults (50-71 years)

Sample size24

MethodsObservational

OutcomesBody Mass Index projections

ResultsSocial networks mitigate obesity in older groups.

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EVALUATION, RECOGNITION AND ANALYSIS OF CURRENT ASSETS OF THE COMPANY IN ACCORDANCE WITH IFRS AND RAS (FSBU)

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