Balance sheet and accumulation accounts with respect to fixed capital
Abstract
In 2016, Rosstat for the first time published the balance sheet and accumulation accounts with respect to fixed capital for the period of from 2011 to 2014. The fixed capital (fixed assets) in the BAP balance sheet are valued at the current market value as of balance sheet date and within the 2008 SNA assets. This article presents results of the work carried out by Rosstat on construction of accumulation accounts and balance sheet with respect to fixed capital for the period from 2011 to 2014. The author reveals the role of the balance sheet and the basic identity connecting it with the accumulation accounts, components of its construction are given along with the development stages for conducting the calculations.
The existing types of cost estimates of stocks of fixed capital (fixed assets) are described. Methods of estimating fixed capital (fixed assets) at current market value and Rosstat's methodology used in constructing a balance sheet and accumulation accounts with respect to fixed capital are addressed.
The article presents data analysis of balance sheet and accumulation accounts with respect to fixed capital for 2011-2014.
There is a review of work carried out by Rosstat in order for other types of non-financial assets to be reflected in the balance sheet.
The existing types of cost estimates of stocks of fixed capital (fixed assets) are described. Methods of estimating fixed capital (fixed assets) at current market value and Rosstat's methodology used in constructing a balance sheet and accumulation accounts with respect to fixed capital are addressed.
The article presents data analysis of balance sheet and accumulation accounts with respect to fixed capital for 2011-2014.
There is a review of work carried out by Rosstat in order for other types of non-financial assets to be reflected in the balance sheet.
References
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Review
For citations:
Romashkina G.N. Balance sheet and accumulation accounts with respect to fixed capital. Voprosy statistiki. 2017;(6):9-18. (In Russ.)
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