KSR czeka na opinie dotyczące projektu standardu „Środki trwałe"

Komitet Standardów Rachunkowości przekazał do publicznych konsultacji projekt Krajowego Standardu Rachunkowości Środki trwałe, którego celem jest zapewnienie porównywalności rozwiązań stosowanych przez jednostki w zakresie uznawania, wyceny i ujęcia w księgach rachunkowych tego składnika aktywów.

Standard wyjaśnia zasady uznawania, wyceny i ujmowania środków trwałych oraz środków trwałych w budowie w księgach rachunkowych, w tym także dokonywania odpisów amortyzacyjnych lub umorzeniowych, jak również zasady prezentacji i ujawniania informacji o nich w sprawozdaniu finansowym jednostki. Standard nie ma zastosowania do aktywów biologicznych, w tym inwentarza żywego i roślin. Standard nie omawia też zagadnień związanych z zamianą jednego środka trwałego na inny środek trwały. Problematyka ta będzie przedmiotem regulacji odrębnych dokumentów Komitetu Standardów Rachunkowości.

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Zagadnienia związane ze środkami trwałymi występują powszechnie wśród jednostek stosujących ustawę o rachunkowości. Projekt standardu nie obejmuje zagadnień związanych ze stosowaniem przepisów podatkowych dotyczących środków trwałych i ich amortyzacji. Jednakże należy podkreślić, że ewidencja księgowa środków trwałych ma zapewnić możliwość prawidłowego obliczenia podatku dochodowego. KSR ma nadzieję, że standard – po jego przyjęciu – będzie miał szerokie zastosowanie i będzie stanowił istotną pomoc dla księgowych i kierowników jednostek sporządzających sprawozdania finansowe.

Uwag i komentarze do ww. projektu można zgłaszać do 31 października 2016 r. na adres [e-mail].

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