The article considers the stages of formation of the value of the estimated obligation for the upcoming dismantling, disposal of fixed assets and restoration of the environment, to be included in the initial cost of fixed assets in accordance with the norms of FSB 6/2020 “Fixed Assets” and FSB 26/2020 “Capital Investments”, approved by the order of the Ministry of Finance of the Russian Federation dated 17.09.2020 No. 204n, mandatory for use starting with accounting statements for 2022. The features of adjusting its value in accordance with the new rules are considered.
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Selezneva et al. (2022) studied this question.