2.2 Concepts of fixed assets of an enterprise as interpreted by various authors

Danilan A.A. believes that the fixed assets of an enterprise are means of labor that gradually wear out during use and therefore serve for a long time, participate in several production cycles in an unchanged physical form. These do not include those means of labor that, according to current instructions, are classified as low-value and wearable items.

Bakaev A.S. writes that the composition of fixed assets reflects various material assets used as means of labor in kind for a long time both in the sphere of material production and in the non-productive sphere. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant objects.

The following are also taken into account as part of fixed assets: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land, environmental management objects (water, subsoil and other Natural resources).

Kiryanov Z.V. gives the concept of fixed assets (funds). Fixed assets (funds) are means of labor that participate in production process repeatedly, without changing their natural form, they perform the same function over several production cycles and transfer their value into the created product in parts. Consumption of fixed assets occurs in the process of their gradual wear and tear.

He also divides fixed assets (funds) into production and non-production. Production fixed assets for agricultural purposes include industrial agricultural buildings, structures, transmission devices, agricultural machinery and equipment, working and productive livestock, capital costs for land improvement.

Non-agricultural production fixed assets include buildings, structures, non-transfer devices, machinery and equipment for the construction of industrial production facilities, trade and public catering.

Non-productive fixed assets include buildings, structures and equipment for housing, utilities and consumer services, education, culture and art, healthcare, physical education and social security.

Larionov A.D. gives the concept of initial, residual and replacement cost of fixed assets. In accounting, fixed assets of an enterprise are reflected at historical cost, that is, at the actual costs of their acquisition, construction, and production. Changes in the initial cost of fixed assets are allowed only in cases of completion, additional equipment, reconstruction and partial liquidation. About residual value fixed assets can be judged at their original cost, based on the amount of accrued depreciation.

Replacement cost refers to the cost of reproducing objects in modern conditions. This assessment is not reflected in accounting (except for objects that have been revalued), but is important when drawing up cost estimates for reproduction and major repairs.

Glushkov I.E. distinguishes the following types of valuation of fixed assets: initial cost - full, that is, without deduction of depreciation, and residual, that is, minus depreciation; replacement cost is also full and residual, respectively. The initial cost is determined by the amount of funds actually spent on acquisition, construction, including installation of equipment included in the construction estimate. Restoration is an assessment of fixed assets at modern prices, at the cost of reproduction at a given time. It allows you to compare the means of labor received at different times and obtain accurate data on their size.

Volkov N.G. writes that the initial cost of an item of fixed assets depends on the nature of its acquisition or receipt and is formed in different assessments:

· when purchasing an object, it is determined by the actual costs of its acquisition, including funds paid to the seller, organizations for carrying out work under a construction contract or other contracts; special organizations for information Services; remuneration of the intermediary organization through which the fixed asset was acquired;

· registration fees, duties and other similar payments made in connection with the assignment of rights to the object;

· customs duties and other payments;

· non-refundable taxes paid in connection with the acquisition of objects;

· other costs directly related to the acquisition of objects.

When receiving an object as a contribution to the authorized capital, the initial cost of the fixed asset object is determined in the amount agreed upon by the founders of the organization.

The regulation establishes that an organization can change the initial cost of fixed assets in the event of completion, reconstruction work, as well as in the event of their partial liquidation.

Talitskaya T.V. writes that the revaluation of fixed assets can be carried out in one of two ways - using indices of changes in the value of fixed assets developed by the State Statistics Committee of Russia, or by the method of direct assessment of the value of fixed assets using documented market prices, and the enterprise can make the assessment itself or invite expert appraisers .

As is known, federal authorities prefer the direct assessment method, since it is the most accurate and allows one to correct inaccuracies that have accumulated as a result of the use of average group indices during previous assessments. Direct assessment must be supported by documentation or expert opinions independent appraisers. The degree of responsibility of the appraiser to the customer is largely determined by the agreement concluded between them.

Pizengolts M.Z. writes that in the process production activities fixed assets of agriculture, they, while maintaining their original material form, gradually wear out. To replace worn-out fixed assets, enterprises must accumulate necessary funds, that is, the amount of depreciation of fixed assets must be constantly reimbursed from revenue. This is ensured by calculating depreciation included in the cost of production.

Many organizations actively use in their economic activity fixed assets. For such organizations, it is extremely important to choose the right method for calculating depreciation, since this is directly related to the problem of timely write-off of worn-out or obsolete fixed assets. All fixed assets of the organization are divided into homogeneous groups of objects, united by common technological or other characteristics. When breaking down, you should be guided by the All-Russian Classifier of Fixed Assets.

By volume and nature of production repair work There are current, medium and major repairs of fixed assets.

According to Babaev Yu.A. Routine repairs are generally considered to be repairs carried out at intervals of less than one year. Its main goal is to maintain the facility in working condition. During a medium repair, the unit being repaired is partially disassembled and some parts are restored or replaced. Overhaul of equipment and vehicles is considered to be a type of repair that involves complete disassembly of the unit, repair of basic and body parts and assemblies to new and more modern ones, assembly, adjustment and testing of the unit. Overhaul of buildings and structures is a repair that involves replacing worn-out structures or replacing them with more durable and economic ones that improve the operational capabilities of the objects being repaired.

Medium repairs carried out with a frequency of more than one year are reflected in accounting as capital repairs, and with a frequency of more than once a year as current ones.

Some economists (Kondrakov N.P., Glushkov I.E.) divide repairs into only two types - current and major.

Baryshnikov N.P. writes about the costs of repairing fixed assets that, in accordance with the Regulations on the composition of costs for production and sales of products, included in the cost of production depending on the accounting policy adopted by the organization, the costs of repairs of fixed assets for production purposes can be included in production costs (circulation ) in one of the following ways:

· by including actual costs in production costs;

· by creating a repair fund (reserve);

· by allocating the actual costs of repairing fixed assets to deferred expenses with subsequent straight-line write-off.

The first method is used for small volumes of repairs and uniform expenses during the reporting period.

The second method involves the formation of a repair fund (reserve), which is created monthly by assigning funds to account 96 “Reserves for future expenses” subaccount “Repair Fund”. Then the actual costs of repairing fixed assets are written off against the created reserve.

The third method involves assigning actually incurred costs to deferred expenses. In this case, the expenses incurred for the repair of fixed assets are collected in the “Deferred Expenses” account in the “Repair Fund” subaccount, which are subsequently written off evenly to production costs or sales expenses.

Kondrakov N.P. notes that the third option for cost accounting is advisable to use in those organizations in seasonal industries where the bulk of the costs for repairing fixed assets occur in the first months of the year, when the repair fund has not yet been created.

Kondrakov N.P. also notes that repairs of fixed assets can be carried out in an economic way, that is, by the organization itself, or by contract (by third-party organizations).

The economic assessment of work is determined by the actual costs of auxiliary industries (repair shops, repair shops), the cost of spare parts and other materials consumed during repairs, the costs of wages and social insurance contributions for workers involved in repairs.

The cost of contract work is determined by the amount of invoices issued by contractors and other organizations for payment of work performed. In turn, the price for this type of service is determined by agreement of the parties, including on the basis of accepted building codes and prices.

Repair of fixed assets is recommended to be carried out in accordance with the plan, in monetary terms based on the system of scheduled preventive maintenance developed by the organization, taking into account technical characteristics fixed assets, conditions of their operation and other reasons. TO scheduled repairs includes work on systematic and timely protection of fixed assets from premature wear and maintenance of them in working condition. Scheduled preventive maintenance extends the service life of fixed assets and reduces equipment downtime. Unscheduled repairs are associated with unforeseen circumstances: accidents, sudden stops of mechanisms, etc. .

Each science has its own subject. Under the subject economic analysis understands the economic processes of enterprises, their socio-economic efficiency and final financial results activities that develop under the influence of objective and subjective factors, reflected through the system of economic information.

The subject of economic analysis determines the tasks facing it. Among the main authors is Grishchenko O.V. highlights:

· increasing the scientific and economic validity of business plans, business processes and standards in the process of their development;

· objective and comprehensive study of the implementation of business plans, business processes and compliance with regulations;

· determination of the efficiency of use of labor and material resources;

· control over the implementation of commercial settlement requirements;

· identification and measurement of internal reserves at all stages of the production process;

optimality check management decisions.

Characteristic Features methods of economic analysis are:

· determination of a system of indicators that comprehensively characterize the economic activities of organizations;

· establishing the subordination of indicators with the identification of total effective factors and factors (major and secondary) influencing them;

· identifying the form of relationship between factors;

· selection of techniques and methods for studying the relationship;

· quantitative measurement of the influence of factors on the aggregate indicator.

The set of techniques and methods that are used in the study of economic processes constitutes the methodology of economic analysis.

Fixed assets (often called fixed assets in economic literature and in practice) are one of the most important factors of production.

The analysis of fixed assets is carried out in several directions, the development of which together makes it possible to assess the structure, dynamics and efficiency of the use of fixed assets and long-term investments.

Main directions of analysis of fixed assets:

· Analysis of the structure and dynamics of fixed assets;

· Analysis of the efficiency of use of fixed assets;

· Cost-effectiveness analysis of equipment maintenance and operation;

· Analysis of the effectiveness of investments in fixed assets.

HELL. Sheremet notes that the structure, dynamics and capital productivity of fixed assets are factors influencing the level of profitability and financial condition of the organization. It is not indifferent to the organization how many own funds invested in fixed assets. In modern conditions, the organization’s maneuverability in relation to the use of labor tools is increasing, and the role of credit in the formation of fixed assets is increasing. Fixed assets and long-term investments in fixed assets have a multifaceted and diverse impact on the financial results of the enterprise. The determining factors for the selection of analytical tasks are specific needs management, content of management decisions made.

2.3 Assessment of the composition, movement and condition of fixed assets

Fixed assets wear out during operation.

According to current legislation, fixed assets of an enterprise do not include:

· items that last less than one year, regardless of their value;

· fishing gear: trawls, seines, nets, nets and others, regardless of their cost and service life;

· replaceable equipment: devices for fixed assets that are reusable in production and other devices caused by the specific conditions of manufacturing products - molds and accessories for them, rolling rolls, air molds, shuttles, catalysts and other similar equipment, regardless of their cost;

· special clothing, special shoes, as well as bedding, regardless of their cost and service life;

· items intended for rental, regardless of their cost;

· perennial plantings grown in nurseries as planting material.

A distinction is made between physical and moral wear and tear.

Physical wear and tear is expressed in a negative change in the mechanical, physical, chemical and other properties of fixed assets in the form of wear, disrepair, obsolescence and leads to loss of consumer qualities and ultimately to deterioration economic indicators.

Magnitude physical wear and tear determined through the coefficient of physical wear:

Or, if it is difficult to determine the productivity of a fixed asset object (building, structure), then using the formula:

where, F, N – actual and standard values ​​of indicators;

V, P, T – respectively, the total volume of products produced, productivity and service life.

Using the wear rate, the absolute (in rubles) loss of value is calculated:

(23)

where, S P is the initial book value of the fixed asset item.

Obsolescence, also called economic, is expressed in the loss of value of existing fixed assets before the expiration of physical obsolescence due to the appearance of the same, but more progressive ones, i.e. cheaper and more productive fixed assets.

There are two forms of obsolescence.

Obsolescence of the first type leads to a decrease in value due to the reduction in the cost of their reproduction in modern conditions. The relative value of the moral first type K IM1, and its absolute value is determined by the formulas:

(24)

(25)

where S P and S B are the initial and replacement cost of the enterprise’s fixed assets.

Obsolescence of the second type is caused by the emergence of new, more productive and economical machines. The use of an old machine may prove to be ineffective, and it is written off before it becomes physically obsolete. This wear is calculated by the formulas:

(26)

(27)

where ST and NEW are old and new fixed assets, respectively;

P and T – productivity and service life of the machine;

S P is the initial cost of the fixed asset item.

Losses from obsolescence can be reduced by modernizing or reconstructing obsolete fixed assets, as well as by accelerating their depreciation.

Data on the availability, depreciation and movement of fixed assets serve as the main source of information for assessing the production potential of the enterprise.

The assessment of the movement of fixed assets is carried out on the basis of ratios that are analyzed over a number of years. To assess the movement and condition of fixed assets, the following relative indicators are calculated:

1. Fixed asset renewal ratio (K rev):

K rev = (28)

2. Period of renewal of fixed assets (T renew):

T obn = (29)

3. Retirement ratio of fixed assets (K in):

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As you know, any relationship means a connection between at least two subjects. That is why the legal literature discusses the question of who is the other subject of the inheritance legal relationship, opposing the heirs. Often such a subject is called the testator. This seems to be a very obvious mistake. Indeed, the heirs receive the rights and obligations of the testator. His death gives rise to an inheritance relationship. But the subject of law is a person who has legal capacity. The legal capacity of a citizen is terminated by death (Clause 2, Article 17 of the Civil Code). Consequently, it cannot be a participant in any legal relations. That is why the hereditary legal relationship arises, because with the disappearance of the subject, legal uncertainty arises and it is necessary to resolve the issue of ownership of the property of the deceased.

The inheritance legal relationship is absolute; only the person - the heir - is determined in it. He can accept the inheritance, refuse it, or not accept the inheritance. All third parties (“anyone and everyone”) are obligated. Their duty boils down to not interfering with the heir in the exercise of his rights.

The composition of the inheritance (the object of the inheritance legal relationship) is determined according to the rules established by Art. 1112 of the Civil Code of the Russian Federation.

The rights and obligations included in the inheritance mass are not included in the content of the inheritance legal relationship. When the heir accepts the inheritance, the inheritance legal relationship ends; the heir becomes a participant in the legal ties in which the testator was a member.

The right of inheritance, consisting of three specified powers (accept an inheritance, refuse it, not accept it), belongs to each of the heirs. This right is inalienable. Obviously, this right can be considered inextricably linked with the individual. There is only one exception, provided for in Art. 1156 of the Civil Code of the Russian Federation, - transfer of the right of inheritance by inheritance (hereditary transmission).

The inheritance relationship is characterized by all common features civil legal relations: 1) legal equality of subjects; 2) dispositivity; 3) initiative of subjects.

The equality of subjects is manifested in the fact that no one can influence the will of the heir so that he accepts the inheritance or refuses it. Acceptance of an inheritance by one heir does not oblige the other heirs to anything.

Dispositivity is the assumption of freedom to choose a behavior option. The heir can choose whether to accept the inheritance or not. However, there are also restrictions established by law. Yes, Art. 1158 of the Civil Code of the Russian Federation provides for cases when refusal of inheritance in favor of a specific person is impossible.

Typically, the initiative of subjects of civil law is manifested in the fact that the first step in the development of civil legal relations is taken by the subjects themselves. In this regard, it is worth noting the uniqueness of the inheritance legal relationship: the subjects of this relationship can take the initiative after the occurrence of a certain event - the death of the testator.

Like any other legal relationship, an inheritance legal relationship in its development goes through two mandatory stages - emergence and termination; in addition, sometimes there is an intermediate stage - change.

The inheritance legal relationship is generated by the death of a citizen or the declaration of his death.

The prerequisites for an inheritance legal relationship are facts - conditions: kinship, marriage relations, dependent status, relations between the adoptive parent and the adopted child.

A change in the inheritance legal relationship can occur along the lines of subjects and content.

However, although a will is now quite common, more often after the death of a citizen there is no will. The explanation for this is that the person intended to live and live (why then make a will?), and the fact that often there is nothing special to bequeath. The notorious mentality also takes its toll. In such cases, the law (Civil Code of the Russian Federation) prescribes to whom the property of the deceased is transferred. First of all - to the children, spouse and parents of the testator. If they are not there, then to the full and half-blood brothers and sisters of the testator, grandparents, etc. (Article 1 of the Civil Code of the Russian Federation). In such situations, the lack of disposal of a citizen’s property in the event of death is compensated by the instructions of the law.

In addition, sometimes even if there is a will, the law “corrects” it (the will).

When a citizen dies, his property (things, rights, obligations) remains, but there is no subject, there is no one who owns these things and rights, no one who bears responsibility to third parties. This property awaits heirs. That is why they say that with the death of a citizen, an inheritance opens.

Declaring a citizen dead is required in cases where he is absent for a long time and it is not known where he is. But there is property (things) that belongs to him, he owes it to someone, and he has the right to demand something from someone. Thus, there is legal uncertainty. In order to eliminate it, the citizen is declared dead in order for the inheritance to open and ultimately the said property, relatively speaking abandoned (or “fallen”), finds a subject (heir).

The rules for declaring a citizen dead are contained in Art. 45 of the Civil Code of the Russian Federation.

Declaring a citizen dead does not mean that he really died. This is just a presumption. If he is missing for a long time and there is no information, then he may have died. But the citizen may still be alive. By general rule the remaining property is returned to him, which was transferred free of charge to anyone after the citizen was declared dead (Article 46 of the Civil Code).

The time of death of a citizen is confirmed by a death certificate issued by the body authorized to carry out state registration acts of civil status.

A death certificate on the territory of the Russian Federation is issued by the civil registry office (hereinafter referred to as the registry office) or the local government body of a municipality in whose territory there is no registry office. In the event of the death of a citizen of the Russian Federation outside the Russian Federation - by a consular office.

Studying the issue of the formation and development of inheritance law in Russia is necessary for further development science of civil law on the issues under consideration.

According to the court, in concluding that the testator bequeathed only half of the apartment to his daughter, and not the entire apartment, the lower court rightfully proceeded from the literal interpretation of the will, according to which the testator bequeathed specific property in the form of a share in the apartment that belonged to him at the time making a will. Consequently, since the testator began to have ownership rights to the entire apartment much later, there was no reason to believe that he bequeathed the entire apartment, since the will did not contain any indication that the testator bequeathed to his daughter property that could be acquired by him in the future , with which Art. 1120 of the Civil Code of the Russian Federation was not subject to application.

Thus, in one of the cases, the court found that Ch.S. filed a lawsuit against Ch.Z., S.Z., S.E. to invalidate the closed will of Ch.M., drawn up in the year ***, accepted *** year by the notary of the Vladikavkaz notarial district of Alania ***, drawn up in favor of S.E., S.Z. and Ch.Z.

*** year Ch. M., *** year of birth, drew up and signed a closed will, which was accepted *** year by the notary of the Vladikavkaz notarial district - Alania ***. In accordance with the contents of the will, Ch. M. bequeathed all his property (an apartment at the address: *** and cash deposits) to his sister, Ch. Z., and the daughters of his nephew S. E., S. Z.

Due to M.A.’s illness, at his personal request and in the presence of a notary, the will was signed by M. Yu. filed a lawsuit to invalidate the will, arguing that at the time of its preparation the testator was in a sick condition and was not aware of his actions. By decision of the Tagansky District Court of Moscow dated January 1, 2001, which entered into legal force, the claim was rejected. In the present case, M.Yu. challenged the will, claiming that the procedure for drawing it up was violated: an outsider was present during the signing, the will was not read to the testator. The court concluded that the rules of law were not violated when drawing up the will. However, the judicial panel, not agreeing with the court's conclusions, considered that the circumstances of the case, which the court recognized as established, do not follow from the evidence examined by the court. In its decision, the court referred to the notary's message. Meanwhile, this document was received by the court after the decision was made, as follows from the court stamp on the date of its receipt; the case materials do not contain other information about the receipt of the document before the decision was made. The study of this evidence is not reflected in the protocol of the court session.

However, in violation of the requirements of Art. 12 of the Civil Procedure Code of the Russian Federation, the court did not create conditions and did not give the plaintiff the opportunity to prove his allegations, since he refused to interrogate A.A., the testator’s assaulter. The court did not properly motivate the conclusion that interrogation was impossible or there was no need for it; the court did not take sufficient measures to call a witness.

From the case under consideration it follows that the court, according to the rules established by Art. 12, 57, 67 Civil Procedure Code of the Russian Federation, did not examine the circumstances that the plaintiff indicated as grounds for invalidity.

It seems to us that the court should have clarified the grounds for invalidity. The plaintiff referred to the presence of an outsider during the drawing up of the will and to the fact that the will was not read to the testator. It was necessary to find out how the presence of an outsider affected the validity of the will. If the presence entailed a violation of the principle of secrecy, then in such cases another method of protection applies - compensation for moral damage at the claim of the testator. Violation of the principle of secrecy is possible only during the life of the testator. In our case, the dispute arose after the death of the testator. If the presence entailed a violation of the good will of the testator, then this circumstance had to be proven.

By the ruling of the judicial panel dated 01/01/01, the decision of the Meshchansky District Court of Moscow dated 01/01/01, decided on the claim of D.L. to K.A. for declaring the will invalid on the grounds of Art. 177 Civil Code of the Russian Federation. In overturning the court's decision, the judicial panel stated the following. The court conducted a post-mortem forensic psychiatric examination, according to the conclusion of which D. A. suffered from an organic disorder in the form of toxic (alcoholic) encephalopathy during the period of execution of the will. Having come to the conclusion that D.A.

The court did not examine this issue, did not find out whether the plaintiff is an interested party and whether he has the right to challenge this transaction.

In this case, the court did not take into account that the current legislation does not give everyone the right to challenge judicial procedure will.

As follows from the case, the will was contested on the grounds provided for in Art. 177 Civil Code of the Russian Federation.

The defendant filed a petition to order a re-examination in the case, but the court rejected this petition without indicating the reasons why it considered it not subject to satisfaction.

The will was contested due to the inability of the testator at the time of its preparation to understand the meaning of his actions. However, the court did not examine this issue.

By a ruling of the judicial panel dated September 21, 2010, the decision was overturned. In overturning the court's decision, the judicial panel stated the following. In support of the claim it is stated that the will was signed not by T. E., but by an unknown person. A forensic handwriting examination was carried out in the case. According to the expert's conclusion, the identification note on the will "T.E." probably carried out not by T.E. himself, but by another person. Resolving the dispute, the court came to the conclusion that the testator did not sign the will, since the authenticity of his signature was not confirmed by the expert commission, the notary's archive was not deposited, and the defendants did not provide reliable evidence that the will was signed by the testator. The panel of judges did not agree with this conclusion of the court. Considering that the presented will has the signature and seal of a notary, a signature on behalf of T.E., the burden of proving the fact of execution by another person and the invalidity of the will lay on the plaintiff. Therefore, the lack of evidence of this argument on the part of the defendants could not be a basis for satisfying the claim. By virtue of Art. 67, 86 of the Civil Procedure Code of the Russian Federation, none of the evidence has superior force for the court, the expert’s conclusion was subject to evaluation according to the rules of Art. 67 GPC RF. The conclusion provided by the court does not contain answers to the questions posed by the court; the expert’s conclusion is presumptive in nature and cannot be used as the basis for the decision. According to Art. 67 of the Civil Procedure Code of the Russian Federation, the court evaluates the evidence in its entirety, objectively, comprehensively. In violation of this requirement of the law, the court did not indicate on the basis of what body of evidence the conclusion was made that T. E. did not sign the contested will. The court also committed violations of procedural law when ordering and conducting an examination. Comparative samples for the study were obtained by the expert in a non-procedural manner. There is no information in the case materials that the court allowed the expert’s request to provide additional documents, that the documents used by the expert as comparative samples were sent to the expert institution by the court, and before that they were presented to the parties and examined by the court as evidence in the case. Thus, the parties were deprived of the right to participate in the discussion of the issue of providing materials to the expert. From the expert's conclusion it follows that he used not the originals, but electrographic copies of documents with the signatures of the testator. The court did not discuss the possibility of conducting a study on electrographic copies before its appointment and did not ask the appropriate questions to the expert after receiving the conclusion. When making its decision, the court violated the requirements of Art. Civil Procedure Code of the Russian Federation, in the operative part there is no conclusion about the results of consideration of the claim of T.O.. In the reasoning part, the court indicated that this claim must be satisfied.At the same time, the court did not examine the grounds for the stated claim. T.O. is the heir of T.E. according to the law of the second stage; it does not follow from the materials of the inheritance case that she accepted the inheritance. Meanwhile, the court did not indicate by what right she could challenge the will, and concluded that her claim should be satisfied. The court divided the inheritance between T.S. and T.E., however, neither of them made such a demand.

In this case, the court also did not examine the circumstances cited by the plaintiff as grounds for invalidity.

subpoenas were sent to other participants in the process and witnesses.

From the certificate of the chairman of the board dated 01.01.01 (case file 183), lawyer K.V., who entered into an agreement with B.Yu. to represent his interests in court, was on leave outside the country from April 7 to April 9, 2010 Moscow region.

The stated circumstances indicate that B.Yu. was improperly notified of the time and place of the trial and was thereby deprived of the opportunity to present evidence in support of his arguments, which led to a violation of his right to defense under Art. 3 G PC RF.

The court did not verify the plaintiff’s arguments that the testator M.G. visited the Veterans Council during her lifetime on April 22 and April 29, 2009.

These circumstances indicate that the court, in violation of Art. 12 Civil Code of the Russian Federation was not created necessary conditions for a comprehensive and complete study of all the circumstances of the case.

Of legal significance for the case in this case are the circumstances related to the reasons for the testator not signing the will in his own hand. These reasons must be stated in the will and examined by the court.

K. filed a lawsuit against Sh. to invalidate the will and recognize the right of ownership of the inherited property, justifying her claims by the fact that her mother died on November 14, 2007; after the death of her mother, she learned that the defendant Sh. (her sister) had entered into inheritance rights on the basis of a will dated January 1, 2001. She believed that her mother did not sign the said will; the signature on the presented will was forged. In this case, a handwriting examination was carried out, ordered by the court on January 21, 2009. The plaintiff’s arguments were verified by the court in full and were not confirmed. By a court decision of July 8, 2009, K.’s claim against Sh. to declare the will invalid and recognize the right of ownership was denied. The court in this case carefully checked the grounds for invalidity cited by the plaintiff and found no grounds to satisfy the claim.

From all that has been said, we can conclude that arbitrage practice on the issue under consideration is ambiguous. Further analysis of judicial practice is needed.

The problem of defining a term is the subject of scientific research by representatives of various terminological schools. The development of the theory of the term was long and difficult, therefore the absence of a generally accepted definition of this concept has been repeatedly noted in the linguistic literature.

Today there are a huge number of definitions of the term. This phenomenon is explained by the fact that the term is an object of a number of sciences, and each science strives to highlight in it the features that are the most significant from its point of view.

Let us present some of the definitions of the concept “term” that are presented in Russian linguistics.

Term (limit, boundary, lat.) 1) In formal logic - a concept expressed in a word (philosopher). 2) A word that is the name of a strictly defined concept // a special word and expression adopted to designate something in a particular environment, profession. According to Reformatsky, in these definitions there was a combination of terminology, nomenclature and special phraseology, which should be differentiated.

A.A. Reformatsky referred to the terms as “special words limited by their special purpose; striving to be unambiguous as the exact expression of concepts and the name of things." R.A. Budagov follows Reformatsky and defines the term as “a word with a strictly defined meaning... The term tends to be unambiguous (monosemy).”

Terminology is usually defined as: 1) the science of terms; 2) part of the vocabulary of the language, covering special vocabulary; 3) system of designation of scientific and professional concepts any one area of ​​knowledge. The terminology of each science is a system that differs from the terminology of other sciences not only in the content of concepts expressed in terms, but also in purely linguistic characteristics.

Highlighting the terminological sector, A.A. Reformatsky notes that “terminology is a closed vocabulary context, the boundaries of which are determined by a certain social organization reality. Unlike everyday vocabulary, terminology is socially binding. Although the terms of any scientific terminology are clearly opposed to general words, one should still be wary of penetration into the terminology of the philistine meanings of words." But further there we find: “The field of terminology, on the one hand, is closed, on the other hand, it is in continuous interaction with everyday speech. Any ordinary non-functional word can become a term by being included in a special dictionary on the basis of its exact correspondence with a certain socially organized thing. On the other hand, any term can return to everyday speech by losing its exact correspondence with the thing called.”

Until recently, the word “terminology” denoted not only the set of terms of any special field, but also the science of terms itself. Currently, the scientific discipline that studies these linguistic units is called terminology.

The language of law has always occupied a special place among special languages. Its appearance is associated, first of all, with the enormous significance legal system generally.

In the legal encyclopedic dictionary, legal terms are “verbal designations of state legal concepts with the help of which the content of the legal regulations of the state is expressed and consolidated.” It is also noted that these terms must have the following characteristics: unambiguity (accuracy), general accessibility, common use and stability. It is difficult to agree with this formulation, since often, due to the specifics of linguistic consciousness, native speakers cannot distinguish a legal term from a commonly used one. As a result, this leads to the fact that ideas and concepts are distorted, which, in fact, is unacceptable for the language of law.

There are a number of works that examine legal terminology (D.I. Miloslavskaya, N.G. Mikhailovskaya, S.P. Khizhnyak, etc.).

Legal terminology refers to socio-political terminology. According to S.P. Khizhnyak, this terminology is heterogeneous, in it one can distinguish “the terminology of law (law) and the terminology of jurisprudence (jurisprudence), such a division, in turn, is associated with various areas functioning of legal terminology: official business and scientific".

The author further clarifies that the terminology of law is the terminology of law enforcement practice, and the terminology of jurisprudence is the terminology of legal doctrine (the science of law). The basic composition of the terms of jurisprudence and law is common, but their difference is that, according to Khizhnyak, the terminology of jurisprudence is more complex than the terminology of law, since it uses terms that denote theoretical concepts that are not found in the texts of laws (for example, hypothesis, disposition etc.).

It should also be pointed out that Russian legal terminology arose in the 10th century precisely as the terminology of law and was enshrined in ancient legislative acts, and the terminology of jurisprudence arose only when the theoretical understanding of legal science began, namely in the 18th century. “This relationship between the terminology of law and the terminology of jurisprudence makes it even more difficult to determine the legal term and the nature of the terminology of various nominative units used in legal terminology.”

Since ancient times, in the texts of laws, words have been noted that also belonged to the common language, while some of them were used as terms, and others as connecting elements.

Lawyers define a legal term as follows: “A legal term is a word or phrase that is used in legislation, is a general name legal concept, having an exact and definite meaning, and characterized by semantic unambiguity and functional stability."

However, in practice, a legal term does not have most of the properties listed above. But the main thing is that only one that is officially enshrined in a legislative act can be considered a legal term. In this case, the question arises: can nominative units that are not enshrined in law, but are used in scientific legal literature, be considered legal terms? The answer lies precisely in the distinction between legal terms and terms of law, as noted above, they have both certain similarities and some differences. Legal terminology includes all legal terms, although there are more legal terms. Terms of law are characterized by “formal and semantic variability,” which “reflects the process of term creation.” Some of the nominative units of jurisprudence are on the periphery of legal terminology and are one of the sources of replenishment of legal terminology.

Since the object of research in the article is a legal term, we understand by term, following Khizhnyak, a word correlated with a certain concept in the system of concepts of science, reflecting phenomena of a superstructural order and functioning in the field of legislation, legal proceedings, etc., that is, in officially -business sphere.

As for terminology, following Khizhnyak, we believe that terminology is any word or phrase that acts in a nominative function and also denotes the key concept of an element legal norm (hypotheses, dispositions, sanctions).

The terminology of law is a specific system, which is predetermined by the use of words to designate key elements of the rule of law, as well as the development of generic relations with other terms. It should also be noted that this system is characterized by a desire for unambiguous use, the absence of emotionally expressive and stylistic synonyms, the manifestation of an evaluative factor and the optional presence of definitions for terms, which is a characteristic phenomenon for legal terminology. The lawyers themselves explain the fact of the presence of undefined terms in this way: “Giving the proper formula that defines a legal term can sometimes have no less significance than even another serious technical discovery.”

At the end of the 20th century, interest in issues of terminology, including legal, increased noticeably. This interest is due, first of all, to a certain specificity of legal terminology and its insufficient knowledge.

DI. Miloslavskaya says that legal terminology has become one of the most important areas that is influenced by social change in society: “many legal concepts that have developed in recent decades ( people's squad, comradely court) become outdated, many acquire a new additional shade ( fund, tax), new concepts appear, most often foreign borrowings ( leasing, grant)» .

The author makes, in our opinion, a very significant conclusion that there is a long overdue need for streamlining, unification and clarification of legal terms and terminological combinations, especially those that: 1) do not differ from the commonly used meanings of words; 2) have high frequency and social significance.

“The use of lexical units, predominantly characteristic of certain functional varieties, in the diverse subsystems of the literary and, more broadly, national language is inevitably associated with different realizations of their semantic potential.” This phenomenon is fundamentally different from the phenomenon of polysemy of terms, which is widely observed in terminospheres, since the delimitation of meanings in them is associated with a specific scientific and industrial area and is considered in the general mainstream of lexical homonymy as a linguistic phenomenon.

According to Mikhailovskaya, compared to such terms, the range of vocabulary has particular complexity and specificity, which, when used in a general literary language, also belongs to a subsystem that serves a separate practical area.

Based on the above, the study of vocabulary characteristic of the legal sphere is of particular interest, since, according to Mikhailovskaya, it reveals the semantic and terminological “duality” of a lexical unit, which, according to Kogotkova’s definition, can be attributed to “cross-functional-style homonymy.” It is also important to note that this property of legal vocabulary is specifically stipulated in practical recommendations lawyers, for example: “Often, not specially formed words are used as terms, but words and expressions that belong to the literary language, but have received professional meaning. This meaning, as a rule, does not coincide with that which exists in non-professional use. For example, words show, indication, episode, drive unit, detention, preventive measure etc. have very specific meanings in legal texts, which differ from the meanings and use of these words in other areas.”

Bibliography:

1. Budagov R.A. Introduction to the science of language. – M., 1958.

2. Large legal encyclopedic dictionary / Ed. A.B.Barikhina. – M.: Book World, 2004. – 720 p.

3.Zubarev V.S., Krysin L.P., Statkus V.F. Language and style of the indictment. – M., 1976.

4.Miloslavskaya D.I. Systematic description of legal terminology in modern Russian: Dis. ...cand. Philol. Sci. – M., 2000. – 164 p.

5. Mikhailovskaya N.G. On the formation and functioning of legal vocabulary // Terminology and culture of speech. – M.: Nauka, 1981. – P.110-123.

6. Pigolkin A.S. Language of the law. – M., 1990.

7. Polyansky N.N. On the terminology of Soviet law. – M., 1938.

8. Reformatsky A.A. Introduction to linguistics. – M., 1947.

9. Reformatsky Thoughts on terminology // Modern problems of Russian terminology. – M.: Nauka, 1986. - P.163-198.

10. Explanatory dictionary of the Russian language / Ed. D.N. Ushakova. - M.: LLC Publishing House "AST", 2004.

11. Khizhnyak S.P. Legal terminology: formation and composition. – Saratov: Saratov University Publishing House, 1997. – 136 p.

MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA

FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION

HIGHER EDUCATION

"VORONEZH STATE UNIVERSITY"

(FSBEI HE "VSU")

Faculty of Economics

Department of Accounting and Auditing

COURSE WORK

In the discipline "Methods for assessing assets and liabilities"

On the topic: “Methods for estimating the cost of materials”

Direction 38.03.01 “Economics”

Day department

Head of Coursework

Ph.D., Associate Professor Lavrukhina T.A.

Coursework completed

1st year student, 6th group Mukhardimov A.R.

Voronezh 2016

Introduction……………………………………………………………………………….…3

Chapter 1. Theoretical approaches to defining the concept of “assessment”……..….3

1.1 Concept, essence, goals, principles of assessment………………………………9

1.2 Historical stages in the development of valuation: world experience…….8

1.3 Legal regulation of valuation in Russia...9

Chapter 2. Approaches to understanding the initial and subsequent valuation of assets………………………………………………………………………………………78

2.1 Initial assessment (using the example of intangible assets)……….00

2.2 Subsequent valuation (using the example of intangible assets)………….00

Conclusion…………………………………………………………………………………00

List of sources used……………………………………………………00

Introduction

Due to the diversity of business transactions, there is a need to develop general indicators that would allow disparate accounting objects to be compared and brought into a single balance sheet, such as fixed assets, materials, goods, finished products, accounts payable, loans, etc.

This problem can be solved only by using monetary measures in assessing property, liabilities and business transactions.

Cost measurement is carried out on the basis of two elements of the accounting method: valuation and calculation. In our work, we will take a closer look at the first element of the method – assessment. Actually, a deeper emphasis on this concept will form the main goal of our work: to find out what valuation is in accounting.

The relevance of my research is not lost at the present time, since valuation activities are important both for the development of market relations and for reforming the economy as a whole.

To achieve the goal, the following tasks were set:

1) consider the concept of “assessment”, its essence, determine the basic principles and goals.

2) identify the development trend of valuation at different historical stages of development, using world experience as an example.

3) indicate with the help of which main legal sources valuation activities are regulated in the Russian Federation.

4) consider in detail the initial valuation using the example of intangible assets.

5) consider in detail the subsequent assessment of assets using the example of intangible assets.

When performing the work, various sources were used, including federal laws, computer legal reference systems, textbooks and other sources.

Chapter 1. Theoretical approaches to defining the concept of “assessment”.

1.1 Concept, essence, goals, principles of assessment.

Valuation is a way of expressing in monetary terms the property of an enterprise and its sources. The reality and correctness of the assessment of the enterprise’s property and its sources have vital importance to build the entire accounting system. Property valuation is based on real costs expressed in monetary terms.

For the purpose of comparability, the assessment of property and its sources for reflection in the balance sheet must be carried out uniformly at all enterprises, which is achieved by complying with the established provisions and rules of assessment.

Accounting is designed to generate information about the activities of an organization and its property status in various economic conditions, while any phenomena of economic life are subject to cost measurement. The assessment covers all economic processes occurring at the enterprise, namely: during the production process, the resulting products are assessed; in the distribution process - income from the sale of these products (goods, works, services); in the process of exchange - expenses for the production of inventories and the acquisition of means of labor, expenses incurred from sales, as well as arising obligations (accounts receivable and payable). Accordingly, the accuracy of the accounting assessment determines the value of the assets of the organization (enterprise), both received from outside and created in the production process, and the amount of the financial result generated from their use and sale, that is, with the help of assessment, objects are registered and retired from the property. Thus, the assessment covers the entire accounting process, from current accounting to reporting, and it is no coincidence that monetary assessment has become one of the most important elements of the accounting method.

Economic transformations in our country, formation and development market economy led to reform of the accounting system as a whole. The reform process required a revision of the functional role and place of valuation in accounting, primarily due to the use of free prices in the country's economy, which necessitated the need to legally authorize new types of costs and methods of their calculation and provide enterprises with the opportunity to choose them. However, the assessment options proposed by regulatory documents to this day do not solve the problems of accounting practice and do not meet the requirements of users, which is confirmed by numerous facts of violation of established assessment rules and an unjustified, from the point of view of economic feasibility, choice of assessment option. It seems that, as an element of the accounting method, valuation requires more in-depth research in terms of solving problems facing accounting.

The purpose of valuation in accounting is the formulation of the main problems solved with the help of the first. The assessment purpose statement provides:
a) full and correct name of the valuation object;
b) the type of assets that are being valued;
c) the type of property rights that are being assessed;
d) date of assessment.
Therefore, the choice of an adequate assessment and the avoidance of errors when assessing the assets and liabilities of an enterprise depend on the correctness of the goal.

Let's try to take a closer look at valuation as an element of the accounting method.

IN different sources this element of accounting method has been defined in various ways. Some define valuation as a way of expressing business transactions in monetary terms, others - as a way of solving in monetary terms the costs of living and embodied labor invested in individual species means and processes. Price as a monetary expression of value is the basic category in assessing assets and business transactions. Any price consists of the following elements:

1) cost of sales;

2) overhead costs (administrative, sales, etc.);

3) profit; taxes; trade margins (discounts).

The basis for setting the manufacturer's price is the cost of production. Determining cost is the prerogative of management. The assessment of economic assets is based on wholesale, retail, weighted average, settlement, accounting and other prices. The most common are wholesale and retail prices. Wholesale prices are the prices at which an enterprise sells products to other enterprises, marketing or trading companies. The wholesale price of an enterprise includes: cost of sales, overhead costs, profit and taxes. Retail prices are the prices at which goods are sold to consumers. They include the enterprise wholesale price and trade margin(discount) for expenses.

Accounting theory sets basic requirements for assessment that ensure the correct reflection of accounting objects and the reliability of the assessment. These requirements include: reality (adequacy), unity and purposefulness of the assessment.
The reality (adequacy) of the assessment ensures the objective correspondence of the monetary expression of accounting objects to their actual value, reflection in the monetary meter of the actual value of economic assets and operations. The adequacy of the assessment requires an accurate calculation of the actual cost of all accounting objects through inventory and revaluation.
The unity of assessment ensures the uniformity and consistency of assessment over a long period of time and across all business entities (enterprises, organizations, institutions). The unity of assessment is achieved by establishing mandatory provisions (standards), instructions, accounting and calculation rules.
The valuation system used in accounting is multifunctional. Valuation in accounting is necessary in the process of economic activity: during the receipt and disposal of assets, when rights and obligations arise, when carrying out operations such as purchase and sale, rental of property, pledge, insurance, investment, revaluation of assets, during creation, merger, liquidation enterprises, when exercising the right of inheritance, executing a court decision, etc. This circumstance explains the existence of various monetary estimates: economic, legal, expert, statistical, insurance (actuarial).

1.2 Historical stages of development of valuation: world experience

Evaluation of accounting objects is important for obtaining objective information about the economic and financial position of the organization. When deciding on assessment methods in modern conditions, you should know how these issues were resolved previously. In this section, we will consider the historical aspects of valuation in accounting at the level of world experience. Let us present a retrospective of this issue, starting from the 13th century in various countries - Italy, France, Great Britain, Germany, Holland, the USA, etc., and also consider different points of view on assessment issues.

For the right decision issues of assessing accounting objects, it is important to make an excursion into the history of this problem.

Initially, on early stages development of commodity production, with the development social division labor, there was a need to evaluate goods that were exchanged among themselves: a product expressed its value in the product opposing it. Then, as it develops social production The first forms of “money” appeared: hunters had furs, farmers had grain, pastoral tribes had livestock, etc., but they did not have universality. For example, in Egypt it was grain. “Coins or a single equivalent were not known in Egypt. Therefore, after compiling the inventory, the collected grain was recalculated into a conditional yield corresponding to the removal from the land at the highest yield rate, which made it possible to make data from different farms comparable and consolidate data throughout the country.”

The appearance of money in the form of coins facilitated the exchange of goods and was a major step in the evolution of exchange transactions, as well as in the development of accounting, in particular, valuation. “Money acted first as an independent object of accounting, then as a means of calculation (all accounts were kept in money) and, finally, as a measure of value; they began to measure all the inventory.” Money, performing the function of a measure of value, commensurates the value of goods. “The value of a thing expressed in money is its price.” Previously, money was taken into account by metal and weight, then by type of coins; currently, a legally established monetary unit is used, with the help of which the amount of money and the price of goods are measured.

Monetary valuation made it possible to summarize heterogeneous facts of economic life, group accounting objects and operations, and obtain system information. There was a transition from natural accounting to cost accounting. But until the 13th century, money remained the same commodity as products and tools; Not all accounting objects were subject to cost measurement. Development of accounting in the Middle Ages in Western Europe happened in monasteries, because The power of the church at that time was growing and monasteries became the center of education. In the Middle Ages, fair prices were first mentioned, the main ideologist of which was the philosopher Thomas Aquinas (13th century). “A fair price is the cost plus a markup that provides a standard minimum life for the seller. If the seller inflates the fair price, he profits; if he underestimates, he becomes poor.

The emergence of monetary valuation served as the basis for the emergence of double entry. The first step was that some business transactions themselves were reflected twice: when goods were sold, they were written off in kind, and money came in. Then the goods themselves began to be reflected twice: in kind and in monetary terms.

However, according to Sokolov Ya.V. and Sokolov V.Ya. double-entry bookkeeping could not have appeared earlier than the 13th century. Numerous facts support this:

– money before this time was not widespread;

– of all the functions of money, the function of a means of payment predominated;

– for many centuries, not quantitative, but qualitative ideas prevailed in human psychology.

The introduction of a single monetary meter was the greatest revolution, for the reduction of many objects and no less many currencies to a single meter led to much greater conventions in economic information than was previously the case. But this convention created the opportunity for: a) constructing a system of accounts and b) measuring and assessing the entire set of values, rights and obligations included in the concept of the subject of accounting.

The founder of double entry, Renaissance scientist Luca Pacioli, mentions recording goods at the current maximum selling price: “...and you put regular prices on all things. It is better to assign the latter higher than lower, for example, if it seems to you that a thing costs 10, then say 14, so that you can make a better profit.” This approach led to inflated capital and decreased profits. At the same time, L. Pacioli recommended valuation at cost (actual cost) in relation to the exchange of goods: “Having made a record, you must express the exchange in money, i.e. how to assume that you can buy and sell with cash, and, depending on what value you think the product represents, take that price as the basis.” Luca Pacioli formulated the rules for verifying the authenticity of settlements with debtors: “...No one can be considered a debtor (debtor) without his knowledge, even if this turned out to be appropriate...”.

Thus, in the Middle Ages in Italy, two types of valuations became widespread: at the acquisition price (historical) and at the sale price (market). At the same time in Germany long years Only market-based assessment was used.

In France in the 19th century, during the development of industry and the formation of industrial accounting, the idea of ​​choosing and justifying an assessment caused heated discussions.

In 1860, Guilbeault proposed permanent accounting of the sale of goods, which was called permanent inventory. By this concept he understood the constant historical assessment of accounting objects.

Supporters of valuation at current prices were J.B. Say, Dubok, Vulan, Bullo. Estimation based on cost was defended by Lavelle, Lefebvre, and Perrault. Some authors have tried to defend both estimates at once. Thus, Lamy spoke in favor of valuing items at cost if they did not depreciate or wear out and recommended resorting to current assessment, if items have lost their value.

In accounting, materials are received at actual prices and written off at current prices. Quinet, Guilbault and others saw this as a serious drawback, because the commensurability of assessments for debits and credits of the same account was not observed. Courcelles-Senel, on the contrary, considered this an advantage, because This account made it possible to clearly distinguish between production profits and market profits.

At the same time, evaluation research problems were also dealt with by

German scientists. The literature on balance for the first 40-50 years was devoted to

namely questions of assessment.

The father of German balance studies, I.F. Scher (1846-1914), considered assessment to be the main point in the reality of balance. Based on the principle of conservatism, he proposed an assessment based on minimum prices: for accounting purposes, the lowest of the estimates as of the current date (either cost or sales price) is taken. But this led to the formation of hidden reserves and, as Sher himself admitted, turns into falsification.

E. Schmalenbach (1873-1955) proposed valuation of fixed assets based on the purchase price, materials and finished products- at the lowest price.

At the time when accounting was reformed in Soviet Russia, in the United States and English-speaking countries, the question of the nature of the Capital account by the American William Andrew Paton and the Englishman Francis Pixley and their followers divided researchers in the field of accounting into personalists and institutionalists. Personalists argued that the Capital account reflects the accounts payable of an enterprise to its owner. Institutionalists did not make such an identification and believed that debts should not be confused with capital.

Thus, the study of the historical development of the assessment made it possible to identify its next stages of development (Table 1.1)

Continuation of Table 1.1

Table 1.1 Historical stages in the development of assessment

The evaluation example shows that behind each methodological technique are the interests of certain groups. Personalists expressed the interests of suppliers, creditors, and shareholders. They were not worried about how much the administration was spending, but about how much the property of this enterprise actually costs today; they demanded a revaluation. Institutionalists defended the interests of the owner. They argued that the balance sheet serves the internal purposes of enterprise management; the enterprise administration must know how much the funds reflected in the balance sheet cost the enterprise, and have a correctly defined, actual result of its economic activities.

However, debates about the priority of one or another method of assessing objects of accounting supervision, which began almost from the very origins of accounting, continue to this day.

1.3 Legal regulation of valuation in Russia

According to Art. 1 No. 135-FZ “On valuation activities in the Russian Federation”, “Valuation activities are carried out in accordance with international treaties of the Russian Federation, this Federal Law, as well as other federal laws and other regulations legal acts of the Russian Federation, regulating relations arising during the implementation of appraisal activities.”

Article 71 of the Constitution of the Russian Federation defines the subjects of jurisdiction of the Russian Federation and the subjects that are under the joint jurisdiction of the Russian Federation and its subjects. Issues resolved exclusively at the federal level include: adoption and amendment of the Constitution and federal laws; federal structure and territory; protection of human and civil rights and freedoms; citizenship in the Russian Federation, etc. The Russian Federation and its constituent entities are responsible for such issues as the delimitation of state property; environmental management; security environment and ensuring environmental safety; specially protected natural areas; protection of historical and cultural monuments. Outside the jurisdiction of the Russian Federation and its powers on subjects joint management of the Russian Federation and the constituent entities of the Russian Federation, the constituent entities of the Russian Federation have full state power.

Along with federal and local legislation, the system government regulation Valuation activities also include relevant by-laws. Often there is a need to know not only the rules and regulations in force throughout the Russian Federation, but also the specific rates of local taxes, or the amount of the registration fee when registering real estate, or the amount of the fee for registering as an entrepreneur.

At the federal level, two operating documents exist: state standards Russian Federation: " one system Property valuation" (ESOI); "Basic provisions. Terms and Definitions".

The Unified Property Valuation System (USVS) operates in accordance with economic conditions developing market relations and management structure in the Russian Federation based on current legislation, norms and rules state system standardization.

primary goal regulatory documents The ESOI is to protect the interests of the state and the rights of consumers while providing independence and initiative to organizations, enterprises and specialists engaged in valuation activities.

The provisions of the main regulatory documents of the Unified Information System can be used in the development of standards for industries, societies and enterprises.

The provisions of the ESOI standards are subject to application by all located on the territory of the Russian Federation government agencies management, business entities that have a direct and (or) indirect relationship to the valuation of property.

Along with this Federal Law, these standards create a unified regulatory field for the development of appraisal activities in Russia. Unified terminology, rules, procedures and traditions of interaction between customers and appraisers, unified approaches to performing assessment work and presenting their results are being formed. However, as always, when a system of normative documents prepared at different times and by different authors arises, the problem of their consistency arises. In particular, the definitions of basic concepts in this Law and in the Terminology Standard (GOST R 51.195.0.02-98) are not always consistent with each other. In cases of discrepancy, priority should be given to the Law.

According to Russian GOST:

“Property valuation is the determination of the value of property in accordance with the stated purpose, the valuation procedure and the ethical requirements of the appraiser.”

For example, the Moscow Law provides more detailed wording:

“Valuation activity is understood as a set of relations of a legal, economic, organizational, technical and other nature to establish market or other value (collateral, liquidation and other) in relation to objects of assessment. The concept of assessment activity includes relationships that develop in the process of assessment, training , licensing, monitoring the activities of appraisers and applying liability measures.

Valuation is the process of determining the quality, value or usefulness of an object of evaluation, which can be implemented in the form of forming an opinion of a professional appraiser regarding the value of the object of evaluation without providing calculations and justifications; analysis or review of real estate markets without making a conclusion about the value of a particular valuation object in monetary terms; calculating the value of the appraisal object with determining its value in monetary terms with a corresponding study of the real estate market conditions, providing justification for the applied methods and rules.

Other articles on this topic:

Annotation:

An integral condition for carrying out economic activity is the provision of the organization, along with material, labor, financial resources, necessary fixed assets - buildings, structures, equipment, vehicles and other means. Fixed assets have a direct impact on the efficiency, quality of work and results of all financial and economic activities of the enterprise. Economic and legal support for accounting of fixed assets in the Russian Federation is relevant at the present stage.

The economic nature and role of fixed assets in the production and non-production spheres have always been the subject of debate among scientists and specialists in the field of economics and accounting. A bunch of scientific works is devoted to the interpretation of this category, but there is unity of views on the issue of definition economic essence basic means among accountants and economists have not yet been achieved.

Along with the concept of fixed assets, economists use the concepts of fixed assets and fixed capital.

A study of the history of economic doctrines has shown that the ancestor of these concepts is the category “fixed capital”. The concept of “fixed capital” was introduced into economic theory by the Scottish economist, founder of the classical school of political economy, Adam Smith. He wrote that fixed capital can be used for improving land, for the purchase of useful machines or tools or other similar items that generate income or profit without changing from one owner to another or without further circulation.

The founder of Marxism and the author of the economic work “Capital” K. Marx, while studying capital, characterized it as a process of movement. In the economic theory of K. Marx, fixed capital is a part of productive capital that is fully involved in the production process, but transfers its value to the manufactured products in shares as they wear out, as a result of which a full turnover is completed in several production cycles. Fixed capital, according to K. Marx, is embodied in the means of labor.

P. Samuelson, a prominent representative of the school of neoclassical synthesis, considered fixed capital as consisting of those produced durable goods, which, in turn, are used as resources in further production. He called the fundamental property of fixed capital that it “is simultaneously both a resource and a product.” Moreover, this resource is subject to property rights, which “determine the ability of people or firms to own, buy, sell and use it.”

Existing approaches to the definition and concept of “fixed capital” are presented in Table. 1.

Table 1

The variety of interpretations of “fixed capital” follows from the variety of essential aspects of this economic category. In Western economic thought, there are several approaches to defining fixed capital as an economic category, but they all boil down to the idea that fixed capital is represented as the sum of capital invested in capital assets, which participates in several production cycles, i.e. fixed capital is completely identified with fixed assets.

In Russian accounting practice, fixed assets are part of fixed capital, along with intangible assets, profitable investments in tangible assets and long-term financial investments. Consequently, the equivalence of these concepts and their interchangeability is impossible.

The concept of “fixed assets” is used in domestic practice in economic literature and for the purposes of financial analysis, while in accounting it is customary to use the term “fixed assets”. However, some groups of academic economists (L.I. Ushvitsky, A.V. Mordovkin, A.Sh. Margulis) consider these concepts as synonyms and, when reflecting the concept of “fixed assets,” indicate “fixed assets” in parentheses. According to the definition of V.K. Sklyarenko and V.M. Prudnikova, fixed assets (fixed assets) are a set of production, material and material assets that operate in the production process for a long period of time, while maintaining their natural material form throughout the entire period and transferring their cost of products in parts as they wear out in the form of depreciation 4.

Others, such as A.D. Sheremet, L.M. Makarevich, A.M. Lithuanians have a different opinion and distinguish between these categories. A similar definition is given in the financial and credit dictionary edited by V.F. Garbuzov, which states that fixed assets are funds invested in existing fixed assets. At the same time, fixed assets are understood as a set of material assets created by social labor (in value terms), serving for a long period and losing their value in parts 5.

Recognizing the presence of different points of view available in the economic literature and generalizing many views, it can be noted that in order to avoid terminological and semantic confusion, it is advisable to use the term “fixed assets”, since it more clearly reveals the economic content of this object.

S. N. Shchadilova. believes that fixed assets are means of labor (buildings, structures, machines and mechanisms, inventory, vehicles, etc.) for production and non-production purposes 6.

Distinctive feature fixed assets are a long time of their use, gradual wear and tear and the transfer of their value to the cost of a newly created product (manufactured products, performed work and services). Therefore, B. A. Roizberg, L. Sh. Lozovsky, E. B. Starodubtsev complements this definition by pointing out that fixed assets are a set of material assets used as means of labor and operating in kind for a long time (more than one year) both in the sphere of material production and in the non-production sphere.

Thus, there are many points of view on the economic nature and essence of fixed assets. However, they all come down to either the definition of fixed assets as a set of material assets used in the activities of an organization for a long time, or to the understanding of fixed assets as Money, invested in fixed assets. However, separating the natural material form from their value expression is not entirely correct.

As the most complete and reliable, we can cite the definition of S.I. Khoroshkova and V.I. Bukiya: fixed assets are a set of means of labor in their material and value terms, used in the process of production, performance of work, provision of services, or for administrative and management purposes, having a useful life of more than one operating cycle and gradually transferring their value to newly created products in the form of depreciation charges.

Fixed assets include buildings, structures, working power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles and tools, household equipment, working and productive breeding livestock, perennial plantings and other fixed assets. Their formation is carried out at the expense of fixed capital.

Correct determination of the essence of fixed assets also plays an important role in their accounting. For accounting purposes in the Russian Federation, the concept of “fixed assets” is disclosed through a specific list of simultaneously fulfilled conditions established by PBU 6/01 “Accounting for fixed assets,” approved. By Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n. adopted as part of the transition program to international standards accounting. After the adoption of this PBU, the Russian accounting system was significantly closer to international standards, although there are still a number of differences between them.

In accordance with clause 4 of PBU 6/01, an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, when performing work or providing services, or to be provided by an organization for a fee for temporary possession or temporary use;

b) the object is intended to be used for a long time, i.e. a period exceeding 12 months or the normal operating cycle if it exceeds 12 months;

c) the organization does not intend to subsequently resell the property;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

For purposes tax accounting When classifying property as fixed assets, you must be guided by the norms of Chapter. 25 Tax Code of the Russian Federation. IN tax legislation the phrase “fixed assets” is not provided; the Tax Code of the Russian Federation operates with the concept of “depreciable property”. Requirements for accepting objects as fixed assets, enshrined in Art. 256 of the Tax Code of the Russian Federation, practically do not differ from the criteria established by accounting legislation, with the exception of the presence of a cost criterion for tax accounting purposes (depreciable property is property with an original cost of more than 40,000 rubles).

The concept, procedure for recognition, evaluation and reflection in the accounting of fixed assets, in accordance with international standards, is regulated by IAS 16 “Fixed Assets”. According to the definition of IFRS 16, fixed assets are recognized as objects used in the production and supply of goods, works, services, or for administrative purposes and which are expected to be used for more than one reporting period. Based on the definition, fixed assets include production and so-called corporate non-current assets and capital investments.

In addition, in world accounting practice there are other definitions of the category “fixed assets”. Thus, according to GAAP (General Accepted Accounting Principles) of the United States, fixed assets are considered to be tangible assets that are acquired and held by an enterprise for the purpose of use in the production and sale of products, to ensure the sale of goods, the provision of services or for other business purposes other than resale.

Comparative characteristics of the definition, procedure for recognition and reflection in the accounting of fixed assets, in accordance with international standards, Russian regulations according to accounting and US standards, is presented in table. 2.

table 2

Comparative characteristics of the definitions of the concept and methods of accounting for fixed assets in accordance with PBU 6/01, IAS 16 and US GAAP

Regulation of the concept of “fixed assets”, the order of reflection in accounting, their movement and documentation is carried out in accordance with legislative and regulatory acts, which, depending on their legal force, can be divided into 4 levels legal regulation: legislative, normative, methodological and organizational and distribution.

At the legislative level, the components are laws and other by-laws, namely:

• Federal Law of the Russian Federation " Civil Code Russian Federation part 2" dated January 26, 1996, No. 14-FZ;
• Federal Law of the Russian Federation “Tax Code of the Russian Federation (Part Two)” dated 05.08.00, No. 117-FZ;
• Federal Law of the Russian Federation “On Accounting” dated February 23, 1996 No. 129-FZ;
• Federal Law of the Russian Federation “On financial lease (leasing)” dated October 29, 1998, No. 164-FZ.

Level regulatory regulation includes:

• Regulations on accounting and financial statements in the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 27, 1998 No. 34n;
• Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved. By Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n;
• Chart of accounts for accounting financial and economic activities of organizations and instructions for its use, approved. By Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

At the level of methodological regulation of fixed asset accounting, the following documents are used:

• Guidelines for accounting of fixed assets, approved. By Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 No. 186n;
• All-Russian classifier fixed assets (OKOF), approved. Resolution of the State Standard of the Russian Federation dated December 26, 1994, No. 359;
• Decree of the Government of the Russian Federation “On the classification of fixed assets included in depreciation groups” dated January 1, 2002 No. 1;
• Resolution of the State Statistics Committee of Russia “On approval of unified forms of primary accounting documentation on accounting of fixed assets" dated January 21, 2003.

In addition, depending on the industry in which a particular economic entity operates, this list may be supplemented by intra-industry regulations (for example, when accounting for fixed assets in agriculture, Guidelines on accounting of fixed assets in agricultural organizations, approved. By Order of the Ministry of Agriculture of the Russian Federation dated June 19, 2002 No. 559, Methodological recommendations for accounting of production costs and calculating the cost of products (works, services) in agriculture, approved. Order of the Ministry of Agriculture of the Russian Federation dated June 6, 2003 No. 792).

At the organizational and distribution level, there are internal company acts that regulate aspects of fixed assets accounting that are not established by law (an example of such documents is the Instruction on the procedure for writing off deteriorated fixed assets of OJSC Russian railways", approved by order of JSC Russian Railways).

In international practice, in addition to IAS 16 when accounting for fixed assets, other standards should be taken into account: IAS 17 “Rease”, IAS 23 “Borrowing Costs”, IAS 36 “Impairment of Assets” "

According to IFRS rules, non-current assets, which are real estate objects, the economic benefits from which will be obtained by leasing, and not through use in the main activity or through sale, are investment property. Such real estate is also accounted for separately in accordance with IAS 40 Investment Property. Thus, from the point of view of IFRS, rental property is not a fixed asset and IAS 16 does not apply to it. The same applies to land plots whose purpose is not defined - they must qualify as investment property.

Fixed assets are a huge number of means of labor, which, despite their economic homogeneity, differ in purpose and service life. The variety of types and elements of fixed assets of an enterprise determines the need for their preliminary classification for the purpose of accounting and ensuring effective management them. To keep records of fixed assets, they are classified according to a number of criteria: by type, purpose, groups that take into account the specifics of production purposes, relationship to sectors of the national economy, etc.

Possible types and groups of fixed assets, depending on classification characteristics, are presented in table. 3.

Table 3

Existing classifications of fixed assets given by various authors in the economic literature

Division of fixed assets by degree of use is necessary to obtain information about the load and efficiency of use of fixed assets, the possibility of replacing worn-out assets and the correct calculation of depreciation for inclusion in production costs.

Classification of fixed assets into groups is of great importance for enterprises, because the ratio of individual groups of fixed assets in their total volume represents the type (production) structure of fixed assets. For management purposes, business entities are not indifferent to which group of fixed assets they invest in, because they are interested in optimal promotion specific gravity the active part of the funds that serve the decisive areas of production.

Fixed assets in their totality form production and technical base and determine the production capacity of the enterprise. Depending on the area, industry and specifics of the enterprise’s business activities, the share of fixed assets required to carry out the activity varies. Provision of fixed assets of commercial organizations of the Russian Federation by type economic activity presented in table. 4 and in Fig. 1.

Table 4

Type structure of fixed assets of commercial organizations
in the Russian Federation by type of economic activity as of December 31, 2010

A large share of fixed assets in 2010 accounted for wholesale and retail trade(26%), transport and communications (24%) and mining (17%).

Fig.1. Provision of fixed assets for commercial organizations of the Russian Federation
as of December 31, 2010, by type of economic activity (according to Table 4)

According to the Federal Service state statistics, the availability of fixed assets in the Russian Federation at book value at the end of 2010 amounted to 93,185.612 billion rubles. 17. At the same time, the cost of fixed assets increases every year. The dynamics of changes in the availability of fixed assets in the Russian Federation since 1999 are presented in Table. 5 and in Fig. 2.

Table 5

Dynamics of fixed assets in the Russian Federation at full book value for the period since 1998. to 2010 (based on materials from the Federal State Statistics Service 17)

Rice. 2. Dynamics of the availability of fixed assets in the Russian Federation at book value in comparable prices for the period 1999-2010 (according to Table 5)

The value of fixed assets, according to state statistics bodies, in 2010 compared to 1998 increased 11 times.

To summarize the above, it can be noted that the cost of fixed assets constitutes a significant part of the total value of national wealth and property of each specific organization in particular. Due to the long-term use of fixed assets in the activities of business entities, they have a significant impact on the financial results of the organization. Depreciation charges act as an internal source of financing the organization's costs and contribute to changes in the structure of assets.

These factors determine the importance of correct and reliable reflection in accounting and reporting of information on the cost, availability and movement of fixed assets.

In relation to fixed assets, there are currently still many unresolved problems, the main reason for which can be considered the lack of uniform terminology and definition of the concept of “fixed assets”. Analysis of literary sources and study of definitions by different authors made it possible to conclude that in general economic theory, learned economists considered this category as fixed capital; for the purposes of economic analysis, the concept of “fixed assets” is used; in accounting, a definition of the concept of “fixed assets” is given. All existing definitions come down to the definition of fixed assets as a set of tangible assets used in the activities of an organization for a long time, or to the understanding of fixed assets as funds invested in fixed assets. However, in our opinion, separating the natural material form from their value expression is not entirely correct.

Due to the existing differences between domestic accounting provisions and international standards, some problems also arise when recording fixed assets in accounting.

Firstly, PBU 6/01 “Accounting for fixed assets” does not provide for an alternative approach that involves valuing fixed assets at their fair value, so a problem arises in accounting for fixed assets - this is revaluation. Currently, due to the prolonged use of fixed assets and rising price levels, the cost of their reproduction is increasing. However, most organizations do not revaluate fixed assets and, although in conditions of inflation, the real value of fixed assets increases significantly, the change in value is not reflected in accounting and reporting.

Secondly, international accounting applies IAS 36 Impairment of Assets. In Russian accounting practice, impairment is not recognized, but there is no ban on it. Therefore, organizations can use it, but they do not do this for fear that by depreciating the asset, they will violate the generally accepted tradition and cause disapproval from the tax authorities.

Thirdly, currently, by analogy with international financial reporting standards, Russian legislation allows organizations to independently determine the useful life of fixed assets. Although such important factor, which determines the useful life of an asset as obsolescence, as provided for in IAS 16, is not taken into account in PBU 6/01, despite the fact that it is currently accelerating scientific and technological progress plays a decisive role in economic development.

Fourthly, in accordance with IFRS, the initial cost of fixed assets must be increased by the amount of the reserve for future costs of liquidation of the object. According to PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”, the company’s future liquidation expenses meet the criteria for an estimated liability. PBU 6/01, in turn, provides for the possibility of including in the initial cost of objects other costs directly related to the acquisition, construction and manufacture of fixed assets. But it is worth noting that in practice, nevertheless, reserves for the decommissioning and liquidation of fixed assets are recognized by organizations quite rarely.

In addition, at present, in the theory and practice of accounting, there is an imperfection in the regulatory and legislative framework, which is manifested in the ambiguity of wording, the lack of instructions and recommendations for resolving complex and controversial issues, and the extremely rapid change in the composition and content of regulatory legal acts. Russian accounting for fixed assets, against the backdrop of international standards, is less flexible, since it does not contribute to bringing accounting indicators to actual market values ​​and economic benefits of enterprises.

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