| | | | PROBLEMS OF MODERN ECONOMICS, N 4 (32), 2009 | | | | ECONOMIC PROBLEMS OF REGIONS AND BRANCH COMPLEXES | | | Gul’penko K. V.
Professor, Chair of Accounting and Auditing, St.Petersburg State Engineering Economy University PhD (Economics)
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| | | The article discusses theoretical aspect and accounting practice in relation to re-evaluation of Russia’s basic means, including those conducted in the period of market reforms. Taking the case of transportation, the author shows the impact of re-estimation upon the original cost, accumulated amortization, accrued capital, profits, and the financial state of a firm | | Key words: re-evaluation of the basic means, original cost, amortization of an object, accrued capital, profit | |
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