INITIAL ASSESSMENT OF FIXED ASSETS IN ACCOUNTING: THE NEAR-TERM OUTLOOK
Article considers problems of formation of initial cost of fixed assets according to the draft of the federal standard of accounting "Fixed assets". Article carries out the analysis of the draft of the statutory act in comparison with a relevant provision on accounting "The accounting of fixed assets" (PBU 6/01), defining his advantages and shortcomings. The author's position concerning a number of standards of the Project FSBU, which is recommended to be considered at his discussion in Council for standards of accounting is created and proved and to level discrepancies of a number of points.