- Americas
- Asia Pacific
- Europe
- Middle East and Africa
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Array ( [0] => Услуги [1] => Оценка для Комиссии Правительства РФ ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Оценка бизнеса и ценных бумаг [LINK] => /services/valuation/business/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 7 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка бизнеса и ценных бумаг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Оценка для подготовки отчетности по МСФО и US GAAP [LINK] => /services/valuation/reporting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 6 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка для подготовки отчетности по МСФО и US GAAP ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [3] => Array ( [TEXT] => Оценка для привлечения кредитования [LINK] => /services/valuation/credit-rating/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 5 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка для привлечения кредитования ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [4] => Array ( [TEXT] => Оценка ОИС и НМА [LINK] => /services/valuation/intellectual-property/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 8 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка ОИС и НМА ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [5] => Array ( [TEXT] => Оценка бизнеса кредитно-финансовых и страховых компаний [LINK] => /services/valuation/insurance/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 9 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка бизнеса кредитно-финансовых и страховых компаний ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [6] => Array ( [TEXT] => Стоимостное консультирование и финансовое моделирование [LINK] => /services/valuation/financial-modeling/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 10 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Стоимостное консультирование и финансовое моделирование ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [7] => Array ( [TEXT] => Независимая судебная и внесудебная экспертиза [LINK] => /services/valuation/expertiza/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 12 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Независимая судебная и внесудебная экспертиза ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [8] => Array ( [TEXT] => Международные проекты по оценке [LINK] => /services/valuation/international-projects/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 11 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Международные проекты по оценке ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [2] => Array ( [TEXT] => Для адвокатов и юристов [LINK] => /services/for-lawyers-and-advocates/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 17 [PARAMS] => Array ( [FROM_IBLOCK] => 58 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Для адвокатов и юристов ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( ) ) [3] => Array ( [TEXT] => Налоговый консалтинг [LINK] => /services/accounting-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 19 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговый консалтинг ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Налоговые проверки [LINK] => /services/accounting-consulting/tax-inspection/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 21 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговые проверки ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Абонентский бухгалтерский и налоговый консалтинг [LINK] => /services/accounting-consulting/retainer-tax-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 25 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Абонентский бухгалтерский и налоговый консалтинг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Налоговые споры [LINK] => /services/accounting-consulting/tax-litigation/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 22 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговые споры ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [3] => Array ( [TEXT] => Налоговый Due Diligence, налоговое сопровождение M&A [LINK] => /services/accounting-consulting/Tax-due_diligence/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 23 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговый Due Diligence, налоговое сопровождение M&A ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [4] => Array ( [TEXT] => Трансфертное ценообразование [LINK] => /services/accounting-consulting/tax-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 20 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Трансфертное ценообразование ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [5] => Array ( [TEXT] => Международное налогообложение [LINK] => /services/accounting-consulting/taxation-international/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 24 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Международное налогообложение ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [6] => Array ( [TEXT] => Схемы привлечения финансирования [LINK] => /services/accounting-consulting/financing-schemes/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 26 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Схемы привлечения финансирования ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [4] => Array ( [TEXT] => Аутсорсинг [LINK] => /services/outsorsing/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Аутсорсинг кадрового делопроизводства [LINK] => /services/outsorsing/autsorsinghr1/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 3 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг кадрового делопроизводства ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Аутсорсинг расчета заработной платы [LINK] => /services/outsorsing/rashetzp/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг расчета заработной платы ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Аутсорсинг бухгалтерского учета [LINK] => /services/outsorsing/byhguchet/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг бухгалтерского учета ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [5] => Array ( [TEXT] => Корпоративные финансы [LINK] => /services/corporate-finance/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 14 [PARAMS] => Array ( [FROM_IBLOCK] => 2 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Корпоративные финансы ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Организация сделок M&A [LINK] => 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Array ( [TEXT] => Внутренний контроль (СВК) [LINK] => /services/consulting/internal-control/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 32 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Внутренний контроль (СВК) ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) )
Array ( [0] => Array ( [TEXT] => Публикации [LINK] => /insights/publications/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Инсайты [1] => Публикации ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [1] => Array ( [TEXT] => Исследования [LINK] => /insights/research/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Инсайты [1] => Исследования ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [2] => Array ( [TEXT] => Подписки [LINK] => /insights/subscriptions/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Инсайты [1] => Подписки ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) )
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Array ( [0] => Array ( [TEXT] => Карьерные
возможности [LINK] => /careers/careers-crow/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Карьера в Русаудит [1] => Карьерные
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Торговое оборудование в балансе аптечной сети
Клиент
Крупная аптечная сеть
Предпосылки
Критерии признания основными средствами по российскому законодательству зачастую не позволяют при закупке малоценными частями поставить на баланс компании такие значимые для бизнеса активы как торговое оборудование и мебель. У розничных сетей такого имущества много, но стоимость каждого объекта ниже минимальной стоимости для признания объектов ОС по ПБУ, поэтому оно не отражается на балансе как основные средства. Если организация активно приобретает имущество, стоимость которых не превышает критерии ПБУ, и осуществляет ремонт арендуемых помещений, который в большинстве случаев нельзя признавать в качестве ОС, зачастую баланс организации не показывает очень существенную стоимость ее имущества.
Задача
У компании не было возможности отражать фактически понесенные затраты на такое оборудование/ремонт в активах компании. Для привлечения внешнего финансирования компании требовалось подготовить отчетность по МСФО, которая отражала бы реальную стоимость активов и для составления которой была необходима оценка.
Мы должны были определить справедливую стоимость имущества, списка которого не существовало, так как на балансе оно не числилось.
Наша роль
По техническому заданию наших специалистов компания сформировала инвентарные списки, после чего команда Crowe CRS провела оценку справедливой стоимости имущества.
Результат
Изначально на балансе было 0, а стало 1 746 неотделимых улучшений и 2 000 000 единиц оборудования на 3,7 млрд руб.
Основная цель такой отчетности - показать реальную картину / положение компании, что в свою очередь дает партнерам/кредиторам компании понимание её надежности, например, как дебитора и заемщика.