Accounting and Reflection in Financial Statements of Non-Residential Premises in Accordance with RAS and IFRS

This work is devoted to the identification of differences in the accounting and reflection of non-residential premises according to Russian and international standards, as well as the analysis of their impact on the indicators of the financial condition of LLC "Diada". It consists of three chapters, a conclusion, a bibliography, and annexes. Chapter 1 examines the theoretical aspects of accounting for non-residential premises, as well as a comparison of accounting according to Russian and international standards for this category of assets. Chapter 2 is devoted to the analysis of the Russian system of accounting for non-residential premises, the organization of accounting for these assets at the company "Diada" LLC. Chapter 3 presents the accounting principles for fixed assets and investment property, provides examples of transformational adjustments when converting RAS to IFRS, and based on this, developed recommendations for improving non-residential premises. When writing the work, such research methods are used as a comparative analysis of Russian and international standards for organizing internal documents, statistical methods, methods of induction and deduction, methods for analyzing hierarchies, methods for analyzing scenario analysis for the most suitable option for accounting for non-residential premises.