Property Account

Rules for accounting for investments in associates

28-10-2016

Property Account

1396

Investments in associates include investments in subsidiaries, joint ventures and other investments for long-term held. The investment may be conducted

217 – Investment properties

28-10-2016

Property Account

1446

217 – Investment properties

Account 214 – Depreciation of fixed assets

28-10-2016

Property Account

1707

Account 214 – Depreciation of fixed assets 1. Rules for accounting a) This account is used to record increases or decreases in depreciation value and accumulated depreciation of fixed assets…

Account 213 – Intangible fixed assets

28-10-2016

Property Account

1364

Account 213 – Intangible fixed assets Rules for accounting a) This account is used to record current value and increases and decreases in intangible fixed assets of the enterprise;…

Account 212 – Financial lease fixed assets

28-10-2016

Property Account

1373

Account 212 – Financial lease fixed assets

Account 211 – Tangible fixed assets

28-10-2016

Property Account

1605

This account is used to record current cost and decrease and increase in total tangible fixed assets of an enterprise according to their historical costs.

Rules for accounting for fixed assets, investment properties and construction in progress

28-10-2016

Property Account

1272

Rules for accounting for fixed assets, investment properties and construction in progress 1. Fixed assets, investment properties and construction in progress must be kept track, recorded, managed and used…