- 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] => /services/corporate-finance/organization-of-transactions/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 16 [PARAMS] => Array ( [FROM_IBLOCK] => 2 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Организация сделок M&A ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Сопровождение сделок M&A [LINK] => /services/corporate-finance/transaction-support/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 15 [PARAMS] => Array ( [FROM_IBLOCK] => 2 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Сопровождение сделок M&A ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [6] => Array ( [TEXT] => Бухгалтерские услуги [LINK] => /services/accounting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 35 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерские услуги ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Бухгалтерское сопровождение [LINK] => /services/accounting/accounting-services/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 38 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерское сопровождение ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Аутсорсинг бухгалтерского учета [LINK] => /services/outsorsing/byhguchet/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 36 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг бухгалтерского учета ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Бухгалтерский консалтинг [LINK] => /services/consulting/accountingj-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 37 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерский консалтинг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [7] => Array ( [TEXT] => Консалтинг [LINK] => /services/consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 27 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Консалтинг ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Бухгалтерский консалтинг [LINK] => /services/consulting/accountingj-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 33 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерский консалтинг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Финансовые расследования [LINK] => /services/consulting/financial-investigations/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 31 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Финансовые расследования ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Корпоративные стратегии [LINK] => /services/consulting/corporate-strategies/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 34 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Корпоративные стратегии ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [3] => Array ( [TEXT] => Услуги в области управления персоналом [LINK] => /services/consulting/hr-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 28 [PARAMS] => Array ( 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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] => 1 [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] => ) )
Array ( [0] => Array ( [TEXT] => Русаудит [LINK] => /about-us/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Русаудит ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [1] => Array ( [TEXT] => Наша команда [LINK] => /about-us/our-partners/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Наша команда ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [2] => Array ( [TEXT] => Наши офисы [LINK] => /about-us/our-offices/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Наши офисы ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [3] => Array ( [TEXT] => Новости [LINK] => /about-us/news/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 3 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Новости ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [4] => Array ( [TEXT] => Раскрытие информации [LINK] => /about-us/disclosure/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 4 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Раскрытие информации ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [5] => Array ( [TEXT] => Скачать презентацию [LINK] => /upload/pdf/Rusaudit_Credentials_services_RUS.pdf [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => P [ITEM_INDEX] => 5 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Скачать презентацию ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) )
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
возможности ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [1] => Array ( [TEXT] => Стажировка [LINK] => /careers/students/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Карьера в Русаудит [1] => Стажировка ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [2] => Array ( [TEXT] => Почему
Русаудит [LINK] => /careers/why-crowe/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Карьера в Русаудит [1] => Почему
Русаудит ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) )

Единица учета капитальный вложений

В МСФО действует один стандарт МСФО (IAS) 16 «Основные средства», национальных стандартов в России будет два: ФСБУ 26/2020 о том из чего складывается стоимость будущего объекта основных средств, и ФСБУ 6/2020 о его последующем отражении уже после принятия к учету. Оба стандарта вступают в действие с бухгалтерской отчетности за 2022 год.
Очевидно, что ФСБУ 26/2020 и ФСБУ 6/2020 должны быть взаимоувязаны, и такой красной нитью между стандартами выступает единица учета.
В информационном сообщении ИС-учет-28 от 03.11.2020 Минфин обращает внимание, что единица учета капитальных вложений - это приобретаемый, создаваемый, улучшаемый или восстанавливаемый объект основных средств, что существенно отличается от ранее применяемой практики, когда учет долгосрочных инвестиций велся в целом по строительству и по отдельным объектам, входящим в него; по приобретаемым отдельным объектам основных средств.
Теперь единица учета капитальных вложений – это единица учета будущих основных средств. Необходимо уже на этапе приобретения или создания объекта основного средства понимать, какой будет объект основных средств и входящие в него инвентарные объекты в последующем, будет ли готовый объект основных средств требовать капитального или планового ремонта, дорогостоящих технических осмотров или обслуживаний.
Так называемый «котловой» или агрегированный метод учета, при котором на счете 08 аккумулировались все затраты по строительству или приобретению объекта основных средств, а уже по итогам завершения формировались объекты для отражения на счете 01 не будет применим после вступлению в силу ФСБУ 26/2020.
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