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Publications of Popov Aleksei Yur'evich
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Finance and Management, 2019-1
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Popov A.Y. - New approaches towards definition, recognition, and evaluation of unfinished capital investments in accounting and financial reports
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pp. 68-78
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DOI: 10.25136/2409-7802.2019.1.26967
Abstract: The subject of this research is a set of theoretical and practical questions related to definition of unfinished capital investments (investments in fixed assets), conditions for recognition of such assets in accounting and financial reports, as well as evaluation of these objects of accounting in terms of recognition. The analysis is conducted from the perspective of the current accounting legislation, project for planned introduction of the federal accounting standard “Unfinished capital investments”, as well as international standards of financial reports, the convergence with which is the most relevant trend in development of national accounting science. The scientific novelty lies in theoretical-methodological substantiation of the principles and regulations for definition, recognition, and evaluation of unfinished capital investments in accounting and financial reports, formulation of measures for improving the legal framework to regulating the indicated object of accounting, and recommendations on adaptation of accounting policy of economic subjects for planned implementation of the new accounting standard.
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Theoretical and Applied Economics, 2017-4
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Popov A.Y., Boronenkova S.A., Nadol'skaya N.A. - The problems and prospects of accounting for revaluation of stock
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pp. 151-156
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DOI: 10.25136/2409-8647.2017.4.24535
Abstract: The subject of this research is the complex of the theoretical methodological issues of preparation of reports on revaluation of stock in accounting. The object of this research is the following evaluation of material stock and reflection of its changes in accounting. The authors examine the questions of revaluation of stock from the positions of current accounting legislation, international standards of financial reporting, draft of federal standard for accounting “Stock”, and conduct critical analysis of the norms with proposals for reflecting revaluation with consideration of innovations in legislation. The novelty of this research consists in the theoretical methodological substantiation of the methodology of accounting reports of revaluation of stock with consideration of the draft of federal accounting standard “Stock”.
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