Webinar: Fixed Assets and Construction in Progress restatement from RAS into IFRS

Mazars and the magazine "IFRS in practice" organized the joint webinar on 22 September 2016.

Fixed Assets and Construction in Progress restatement from RAS into IFRS. Production Companies experience.

Key issues of webinar:

  • Historical value and fixed assets recognition criteria;
  • Interest capitalization – approaches in the Russian Accounting Standards and IFRS;
  • Depreciation and component accounting;
  • Recognition and assessment of provision in respect of land recultivation and reclamation; environmental restoration and capital expenditures;
  • Impairment testing;
  • Fixed assets revaluation model;
  • Reclassification into long-term assets held for sale and investment property;
  • Main errors in course of restating.

Organizer:

The magazine "IFRS in practice"

Speaker:

Natalia Belyaeva, FCCA, Manager, audit department, certified auditor, Mazars

See webinar in record

You can download the presentation of webinar below.

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