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over the activities of robots through online management, helping them in difficult situations.
The introduction of digital technologies in various spheres of society will increase the effectiveness in managing any aspect, as well as transparency of actions and reduce corruption opportunities. The era of change will require rapid knowledge management, due to the need for lightning focusing not only on creating new knowledge, but also on their implementation and application.
References:
1. Introduction to the digital economy // Sretensky Club named after SP Kurdyumov - URL: http ://spkurdyumov.ru/main/vvedenie-vcifrovuyu-ekonomiku-na-poro ge-cifrovo go-budushhe go
2. Popov, EV Specifics of managing the development of the digital economy / EV Popov, KA Semyachkov // Management in Russia and Abroad. - 2017. - No. 2. -P. 54-61. URL: https://science.urfu.ru/ru/publications/особенности-управления-развитием-цифровой-экономики
УДК 657.01
Shidov A.R. student
4 year, Faculty of Economics and Finance Saint-Petersburg state university of economics
Russia, Saint-Petersburg ANALYSIS OF THE DIFFERENCES IN THE ESTIMATION OF FAIR
VALUE UNDER IFRS AND RAS
The article compares the methods for estimating fair value under International Financial Reporting Standards and Russian Accounting Standards. The author identifies key discrepancies in the recognition of fair value and their impact on company reporting.
Keywords: fair value, fair value, fair value measurement, IFRS, RAS
Шидов А.Р. студент 4 курса факультет «Экономики и финансов» Санкт-Петербургский государственный экономический
университет Россия, г. Санкт-Петербург АНАЛИЗ РАСХОЖДЕНИЙ В ОЦЕНКЕ СПРАВЕДЛИВОЙ СТОИМОСТИ ПО МСФО И РСБУ
В работе проводится сравнительный анализ способов оценки справедливой стоимости по Международным стандартам финансовой отчетности и Российским стандартам бухгалтерского учёта. Автором выявляются ключевые расхождения в отражении справедливой стоимости и их влияние на отчетность компаний.
Ключевые слова: справедливая стоимость, fair value, оценка справедливой стоимости, МСФО, РСБУ.
At present, fair value is increasingly used in IFRS for the valuation of assets and liabilities. This is due to the fact that for investors who are users of reporting on international financial accounting standards, information about the current value of both individual assets and liabilities and companies as a whole is highly important and significant. Such information allows investors to make the right investment decisions, since fair value provides a more objective basis for assessing the economic benefits that the company's assets can bring in the future.
In RAS, the main method of valuation for most items of accounting continues to be historical cost accounting. Of course, some PBUs now (in the light of the declared convergence with IFRS) use the concept of current market value, which in certain cases is recommended for use. But in RAS, the application of the current market value for the valuation of assets is significantly less common than the fair value in IFRS. Examples include:
• reflection of financial investments at the current market value, if it can be determined (PBU 19/02, paragraph 19);
• recognition of the current market value as the initial value of fixed assets, inventories, financial investments received free of charge (under a gift contract) (PBU 6/01, paragraph 10, PBU 5/01, paragraph 9, PBU 19/02, paragraph
13);
• bringing the value of stocks to the current market value in case of a decrease in their value below the market value (RAS 5/01, paragraph 25).
While IFRS with the release of the new IFRS 13 "Fair Value" has a single guidance on measurement of fair value and valuation techniques, there is no such single notion of current market value in RAS.
For the purposes of PBU 19/02, «the current market value of securities» means their market price calculated in the established manner by the organizer of trading on the securities market", for the purposes of PBU 05/01, the current market value means the amount of money that can be received in the result of the sale of reserves, in PBU 6/01, there is no definition of current market value.
Thus, currently the existence of significant differences in the methods for estimating fair value under International Financial Reporting Standards and Russian Accounting Standards is evident. Nevertheless, in the light of the declared policy of convergence between RAS and IFRS, these discrepancies will be expected to decline.
References:
1. IFRS 13 — Fair Value Measurement/ URL: https ://www.iasplus. com/en/standards/ifrs/ifrs 13
2. Order of the Ministry of Finance of Russia from 10.12.2002 No. 126n (as amended on 06.04.2015) "On approval of the Accounting Regulations" Accounting for Financial Investments "PBU 19/02" URL: http://www.consultant.ru/document/cons_doc_LAW_40251/
3. Order of the Ministry of Finance of Russia from 30.03.2001 No. 26n (as amended on May 16, 2016) "On approval of the Accounting Regulations" Accounting for fixed assets "PBU 6/01"
URL:http://www.consultant.ru/document/cons doc LAW 31472/71350ef35fca84 34a702b24b27e57b60e1162f1e/
4. Order of the Ministry of Finance of Russia from 09.06.2001 N 44n (as amended on May 16, 2016) "On approval of the Accounting Regulations" Accounting of inventories "PBU 5/01"
URL:http://www.consultant.ru/document/cons doc LAW 32619/569b43a13c040 cfc64ff5806d5 838fd8976c69e8/
УДК 657.01
Shidov A.R. student
4 year, Faculty of Economics and Finance Saint-Petersburg state university of economics
Russia, Saint-Petersburg COMPARISON OF ACCOUNTING FOR IMPAIRMENT OF LONG-TERM ASSETS UNDER IFRS AND RAS
The article compares the methods of accounting for the Impairment of long-term assets under International Financial Reporting Standards and Russian Accounting Standards. The author reveals imperfection in the Russian practice of accounting for Impairment of long-term assets and suggests ways of resolving existing problems.
Keywords: Impairment, long-term assets, revaluation of assets, IFRS, RAS.
Шидов А.Р. студент 4 курса факультет «Экономики и финансов» Санкт-Петербургский государственный экономический
университет Россия, г. Санкт-Петербург СРАВНЕНИЕ УЧЕТА ОБЕСЦЕНЕНИЯ ДОЛГОСРОЧНЫХ АКТИВОВ ПО МСФО И РСБУ
В работе проводится сравнительный анализ способов учёта обесценения долгосрочных активов по Международным стандартам финансовой отчетности и Российским стандартам бухгалтерского учёта. Автором выявляются несовершенства в российской практике учёта обесценения долгосрочных активов и предлагаются пути разрешения существующих проблем.
Ключевые слова: обесценение, долгосрочные активы, переоценка активов, МСФО, РСБУ.
In Russian accounting theory and practice, there is no requirement to test long-term assets for impairment, as set out in IAS 36 Impairment of Assets.
IAS 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount. Asset testing for impairment under
