Home  Journals  International Accounting  27(321) - 2014 July

A comparative analysis of accounting of assets in Russia and China

Available online: 17 July 2014

Subject Heading: Foreign experience

JEL Classification: 

Pages: 34-48

With the spread of market relations in most countries of the world, particularly in developing countries, issues of methodology of accounting objects of these relationships are also gaining greater scientific interest. Theorists and practitioners are looking for possible ways to improve accounting, explain the new economic categories, changes in the mechanisms of the relationship between organizations on an international scale. The paper analyzes the features of accounting assets in Russia and China. The article also shows the positions of contemporary scholars of the two countries on the understanding of basic accounting entries and types of assets, marks features of the account.

Keywords: China, Russia, accounting, current assets, fixed assets, liquidity

References:

1. Babaev Yu.A., Komissarova I.P., Borodin V.A. Bukhgalterskii uchet [Accounting]. Moscow, Yuniti-Dana Publ., 2005, 527 p.
2. Ignat'eva E.A. O sootnoshenii ponyatii “aktiv”, “sobstvennost'”, “imushchestvo” v rossiiskom prave [About the relation between the concepts of “asset”, “property”, “belongings” in the Russian law]. Vestnik Volgogradskogo gosudarstvennogo universiteta – Bulletin of Volgograd State University, 2011, no. 2, pp. 204–208.
3. Karlik A.E. Ekonomika i organizatsiya predpriyatiya: praktikum [Economics and organization of an enterprise: a workshop]. St. Petersburg, SPbSUEF Publ., 2013, 227 p.
4. Kerimov V.E. Bukhgalterskii uchet [Accounting]. Moscow, Eksmo Publ., 2006, 688 p.
5. Kovalev V.V. Vvedenie v finansovyi menedzhment [Introduction to financial management]. Moscow, Finansy i statistika Publ., 2003, 821 р.
6. Kondrakov N.P. Bukhgalterskii uchet [Accounting]. Moscow, IPB-BINFA Publ., 2002, 366 p.
7. Kuznetsova S.S. Vneoborotnye aktivy: bukhgalterskii i nalogovyi uchet [Non-current assets: accounting and tax accounting]. Moscow, Ekzamen Publ., 2005, 304 p.
8. Makar'eva V.I. Vneoborotnye aktivy: osobennosti bukhucheta i nalogooblozheniya [Non-current assets: peculiarities of accounting and taxation]. Moscow, Nalogovyi vestnik Publ., 2001. 65 p.
9. Sotnikova L.V. Bukhgalterskaya otchetnost' organizatsii [Accounting of an organization]. St. Petersburg, Piter Publ., 2009, 703 p.
10. Sun Juan, Dong Fugui. Basis of accounting. Beijing, State University Tsinghua Publ., 2012.
11. Liu Zhe. Construction of the balance sheet on the basis of analysis of a company's liquidity. Commercial times, 2010, no. 24.
12. Yuan Zeming. Factors affecting the assessment of intangible assets. China Business Review, 2003, no. 8.
13. Zhou Baoyuan. Management accounting. Tianjin, Nankai University Publ., 2010.
14. Chen Mai. Financial accounting. Capital University of Economics and Trade Publ., 2004.

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive