Within the framework of this article, an analysis of the existing interpretations of the essence of the concepts of "fixed assets", "fixed assets" and "fixed capital", which are reflected in modern publications of specialists in various fields of the economy, legislative and regulatory legal acts of the Russian Federation, is carried out, a comparative description of the concepts is carried out and objective reasons for their confusion in modern economic practice. The author also considers relevant and practical approaches to the classification of material fixed assets: by industry, by purpose in the production process, by the method of impact on objects of labor, grouping in accordance with PBU 6 "Accounting for fixed assets", by the degree of use in the production process , by the presence of rights to objects, classification into movable and immovable property.
fixed assets
fixed assets
main capital
1. Microeconomics. Practical approach (Managerial Economics): textbook / A.G. Gryaznova, A.Yu. Yudanov and others - M.: KnoRus, 2017. - 682 p.
2. Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359 “On the adoption of the All-Russian classifier of fixed assets (OK 013-94)”.
3. Order of Rosstandart dated December 12, 2014 No. 2018-st “On the adoption and implementation of the All-Russian classifier of fixed assets OK 013-2014 (SNA 2008)”.
4. Taylor L.D. Capital, Accumulation and Money: an Integration of Capital, Growth, and Monetary Theory / Lester D. Taylor. – 2nd edn. - Springer, 2013. - 278 p.
5. Vitokhina O.A., Slabinsky D.V. The concepts of "fixed assets", "fixed capital" and "fixed assets" in Russia and abroad / O.A. Vitokhina, D.V. Slabinsky // Bulletin of the Belgorod University of Consumer Cooperatives, 2005, No. 5. - P. 79–84.
6. Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n “On Approval of the Regulation on Accounting “Accounting for Fixed Assets” PBU 6/01”.
7. Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n “On Approval of Methodological Guidelines for Accounting of Fixed Assets”.
8. IFRS (IAS) 16 “Fixed Assets” (came into force in the Russian Federation by Order of the Ministry of Finance of Russia dated December 28, 2015 No. 217n).
9. Application of IFRS: in 3 hours (translated from English) / Ernst & Young (EY). - 7th ed., revised. and additional – M.: Alpina Publishers, 2017. – 3220 p.
10. Shokhin E.I. Corporate finance: textbook / ed. Shokhina E.I. – M.: KnoRus, 2016. – 318 p.
11. Savitskaya G.V. Comprehensive analysis of the economic activity of the enterprise: Textbook / G.V. Savitskaya. – 6th ed., revised. and additional – M.: NITs Infra-M, 2013. – 607 p.
12. Civil Code of the Russian Federation (Part One) dated November 30, 1994 No. 51-FZ.
At the same time, the concept of "fixed assets" is used in such areas as accounting and tax accounting, and the term "fixed assets" - in statistics, economic theory and economic analysis.
The concept of "fixed assets" in the English professional terminological space does not have a clear distinction with the term "fixed assets", because when determining the unit of accounting for fixed assets in the Russian accounting system, the property approach is used, while in foreign accounting practice the financial approach is used.
The cornerstone of the modern economy is the cycle of expanded reproduction of competitive goods and services, which, according to the postulates of economic theory, is a closed system of four transformational links - the stages of production, distribution, exchange and consumption. The basis of such a system is the production process, which in turn is determined by various factors, among which an important role is played by the means of labor, which are part of such concepts as "land" and "capital" used by the modern economic school. The relationship between the categories of "means of labor", "land" and "capital" is shown in fig. one.
The means of labor, according to K. Marx, are a thing (a complex of things) placed by a person between themselves and the object of labor and serving as a conductor of its influence on this object.
There is a point of view that, in contrast to the objects of labor and labor as such, which require renewal in each production cycle, the means of labor are characterized by repeated use in the production process of products (performance of work, provision of services) in an unchanged natural-material form. According to the author, this interpretation cannot be considered correct due to the fact that in the original source (K. Marx "Capital. Critique of Political Economy. Volume III" (1894)) there is no direct indication of the life of the asset, and therefore, the means of labor can be included in the property of an economic entity with a turnover of less than one operating cycle - elements attributable to the material component of working capital. In other words, the authors of this definition unreasonably identify the means of labor with one of the forms of their existence - the main funds of the organization, the analysis of the essence of which is part of the object of this study.
In economic practice, the term "fixed assets" is often confused with such concepts as "fixed assets" and "fixed capital", which de facto carry a different semantic load. For the purposes of this study, fixed capital should be understood as a financial category that reflects a part of the company's funds invested in its fixed assets on an ongoing basis and for a long time - a part of the company's property used in its activities for several reproduction cycles. This type of capital is reflected in the liabilities of the balance sheet of an economic entity and is formed through two types of sources:
Sources allocated for the acquisition and creation of fixed assets of newly formed organizations;
Sources of simple and expanded reproduction of fixed assets of functioning organizations (see Appendix 1).
A similar approach to the interpretation of the concept of "fixed assets" underlies the construction of the All-Russian classifier of fixed assets OK 013-94 and its new version, put into effect on January 1, 2017 - OK 013-2014 (SNA 2008), according to the provisions of which fixed assets are produced assets that are repeatedly or permanently used for the production of goods, the provision of market and non-market services for an extended period of time exceeding twelve calendar months. Within the framework of this definition, there is no clear indication of the tangible form of an asset, which gives reason to classify fixed assets into tangible and intangible
(see Fig. 2).
Rice. 2. Classification of fixed assets in OKOF
The identification of the terms "fixed assets" and "fixed capital" is primarily due to the difference in approaches to the essential interpretation of the category "capital" (see Table 1).
Table 1
Approaches to the essential interpretation of the category "capital"
|
Essence |
|
|
Economic |
Based on the physical concept of capital. Capital is divided into: real (embodied in material goods) and financial (embodied in cash, cash equivalents and financial instruments) |
|
Accounting (implemented at the micro level) |
Based on the financial concept of capital, which states that capital is net assets, the value of which is equal to the difference between the sum of the organization's assets and the value of its liabilities |
|
Mixed |
Modification of physical and financial concepts Capital is considered simultaneously from two positions: directions of investment (does not exist as an independent ephemeral substance, but takes on a physical form); sources of formation. Relevant types of capital: active - the production capacity of the organization, presented in the asset of the balance sheet as the main and reverse parts (from the position of accounting, in order to avoid confusion, the term "funds" is used instead of the term "asset"); passive - own and borrowed long-term sources of financing |
Source: .
The concept of "fixed capital" should be considered from the standpoint of a mixed approach. Based on this, according to the author, in the process of circulation, the fixed capital splits, simultaneously appearing both in the form of active (real) capital and in the passive form, formed as a result of the distribution of the value of fixed assets through depreciation.
The forms of manifestation of fixed capital in its material active part are:
Functioning main production and non-production assets;
Objects of construction in progress - buildings, structures and other types of construction and installation works that have not been completed;
Uninstalled equipment for installation and commissioning;
Fixed assets accepted for operation, but mothballed and being modernized (reconstructed);
Fixed assets in mortgage transactions, etc. .
Fixed assets, in turn, represent the value expression of the organization's tangible fixed assets and an integral element of non-current assets reflected in its balance sheet. Thus, the concept of “fixed assets” used in Russian accounting practice should be interpreted as material carriers of fixed assets and considered as a synonym for the term “tangible fixed assets” (see Fig. 3).
One of the prerequisites for the confusion of the above categories is the attempts of Russian specialists in various fields of economics to adapt English terms in the framework of translating publications of scientific works of foreign colleagues, accounting standards and titles of articles in the financial statements of foreign companies. In the course of the study, an analytical review of Russian and English sources was carried out, offering definitions of the analogues of the triad "fixed assets" - "fixed assets" - "fixed capital" most frequently used in foreign economic literature, as a result of which the author came to the conclusion that unreasonable confusion of these concepts is a common phenomenon not only in Russian, but also in foreign accounting practice, arising due to the difference in approaches to determining the accounting unit of fixed assets (see Table 2).
The author proposes the analogs most appropriate to the economic content of the analyzed terms: material fixed assets (fixed assets) - fixed (tangible) assets, capital assets (capital goods); fixed capital - fixed capital.
As part of the raised problem of adapting foreign professional vocabulary to Russian accounting terminology, it should be noted that in the official translation of IAS (IAS) 16, from the author’s point of view, an incorrect replacement of the original category “property, plant and equipment” (real estate, machinery and equipment ), which most accurately characterizes the scope of the standard, the generalized concept of "fixed assets" (for more details, see Fig. 4).
Rice. 3. Differentiation between the categories "tangible fixed assets", "fixed assets" and "fixed capital"
table 2
Accounting unit of property, plant and equipment
|
Accounting system |
The name of the unit of account and the content of the concept |
|
(clause 6 PBU 6/01, 10 of the Guidelines) property approach |
Inventory object - a separate structurally isolated object of property intended to perform certain functions, or a complex of structurally articulated objects (several objects of the same or different functional purposes, having common control, common accessories and devices, capable of performing their functions only as part of a complex), intended for performing certain work |
|
IAS 16 financial approach |
Component - the amount of costs that can bring economic benefits to the organization in the future and are taken into account immediately as fixed assets, regardless of the stage of readiness of the object, which can be depreciated separately. The economic entity chooses the accounting unit independently |
Sources: .
Rice. 4. Scope of RAS for accounting for property, plant and equipment and IAS 16
On the basis of the approach formed by the author to the definition of the above triad of concepts, it seems expedient to classify material fixed assets. Thus, their grouping by industry (industry, agriculture, transport, etc.) has a purely statistical focus, making it possible to generate data on their value within a single type of economic activity.
By purpose, the material fixed assets of organizations in the real sector of the economy are divided into production and non-production (see Fig. 5) .
Rice. 5. Material fixed assets for their intended purpose in the production process
According to the method of influencing the objects of labor, it is customary to distinguish between the active and passive parts of the material fixed production assets. The first category includes those funds that are directly involved in the production process and include such varieties as machines, machine tools, production lines, other equipment, computers and production tools. The role of the passive ones is to create and maintain the conditions for the implementation of the production process (these include, for example, buildings and structures for industrial purposes, transmission devices (water pipelines, gas pipelines, etc.) and land). Such detailing is necessary to identify reserves for increasing the efficiency of using fixed assets by optimizing their structure.
The classification of fixed assets by type is disclosed in paragraph 5 of PBU 6/01 “Accounting for fixed assets” and paragraph 3 of the Guidelines for accounting for fixed assets and completely duplicates the composition of tangible fixed assets presented in OKOF OK 013-94. At the same time, in order to characterize the state of working machines and equipment, fixtures and tools, in practice they are grouped according to their technical suitability: an object suitable for operation; unusable and subject to write-off; in need of a major overhaul.
Based on the provisions of Art. 130, 132 of the Civil Code of the Russian Federation, tangible fixed assets can be classified into movable and immovable property (see Fig. 6) .
According to the degree of use in the production process, material fixed assets are divided into those located:
Directly in operation;
In stock (reserve) - items of fixed assets acquired in accordance with the requirements of the regulatory legal acts of the Russian Federation to ensure the uninterrupted and safe functioning of production, intended to replace failed fixed assets (for example, the safety stock of generating equipment in the electric power industry, used to maintain uninterrupted operation of the power system in conditions of unforeseen peak loads);
In stage:
Completion (construction of new, inseparable from the object of fixed assets parts without causing damage to it);
Additional equipment (addition of an object of fixed assets with previously missing elements (parts, mechanisms, units), leading to the appearance of new properties and qualities in it (clause 2, article 257 of the Tax Code of the Russian Federation));
Rice. 6. Division of material fixed assets into movable and immovable property
Reconstruction (reconstruction of fixed assets in connection with the improvement of the production process to expand capacity, increase the quantity and quality of products (clause 2, article 257 of the Tax Code of the Russian Federation));
Modernization (improvement of the object, leading to a change in its technical and economic indicators: purpose, scope, workload);
Partial liquidation (termination of recognition of an integral part (or several parts) of an object);
On conservation (the operation of which has been terminated for a certain period with the possibility of its renewal).
Another classification feature is the availability of rights to fixed assets, on the basis of which they are usually classified into:
Owned by an economic entity (including those leased) (Article 209 of the Civil Code of the Russian Federation);
Being in economic jurisdiction (for state or municipal unitary enterprises (Article 294 of the Civil Code of the Russian Federation)) or operational management (for institutions and state-owned enterprises (Article 296 of the Civil Code of the Russian Federation));
Leased items of property, plant and equipment, i.e. in temporary possession and use or in temporary use, incl. received under a financial lease (leasing) agreement (Chapter 34 of the Civil Code of the Russian Federation).
The correct classification of fixed assets is the key not only to the organization’s error-free filling out of the federal statistical observation form No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets” and obtaining reliable results of analyzing the effectiveness of their use, but also a factor influencing the outcome tax disputes regarding the payment of income tax. In addition, the correct classification of objects determines the characteristic features of their accounting - the recognition process, the valuation methodology, the procedure for reflecting in financial statements and other accounting aspects, the range of which is regulated by a number of regulatory legal acts in force on the territory of the Russian Federation.
Attachment 1
Sources of formation of the fixed capital of the organization
MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA
FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION
HIGHER EDUCATION
"VORONEZH STATE UNIVERSITY"
(FGBOU VO "VSU")
Faculty of Economics
Department of Accounting and Audit
COURSE WORK
Subject "Methods for valuation of assets and liabilities"
On the topic: "Methods for estimating the cost of materials"
Direction 38.03.01 "Economics"
day department
Coursework Supervisor
Candidate of Economics, Assoc. Lavrukhina T.A.
Completed course work
student of the 1st year of the 6th group Mukhardimov A.R.
Voronezh 2016
Introduction……………………………………………………………………….…3
Chapter 1. Theoretical approaches to the definition of the concept of "assessment"……..….3
1.1 Concept, essence, goals, principles of evaluation…………………………………9
1.2 Historical stages in the development of valuation: world experience…….8
1.3 Regulatory regulation of valuation in Russia…9
Chapter 2. Approaches to understanding the initial and subsequent valuation of assets……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………78
2.1 Initial valuation (on the example of intangible assets)……….00
2.2 Subsequent valuation (on the example of intangible assets)………….00
Conclusion…………………………………………………………………………00
List of used sources…………………………………………00
Introduction
In connection with the variety of business operations, it becomes necessary to develop generalizing indicators that would allow comparing and bringing together heterogeneous accounting objects into a single balance sheet, such as fixed assets, materials, goods, finished products, accounts payable, loans, etc.
This problem can be solved only by using monetary meters in the evaluation of property, liabilities and business transactions.
Cost measurement is carried out on the basis of two elements of the accounting method: estimates and costing. In our work, we will consider in more detail the first element of the method - evaluation. Actually, a deeper emphasis on this concept will form the main goal of our work: to find out what valuation is in accounting.
The relevance of my research is not lost at the present time, since valuation activities are important both for the development of market relations and for reforming the economy as a whole.
To achieve the goal, the following tasks were set:
1) consider the concept of "assessment", its essence, determine the basic principles and goals.
2) identify the trend in the development of valuation at different historical stages of development, using world experience as an example.
3) indicate by what main legal sources the valuation activity in the Russian Federation is regulated.
4) consider in detail the initial valuation on the example of intangible assets.
5) consider in detail the subsequent valuation of assets on the example of intangible assets.
When performing the work, various sources were used, including federal laws, computer legal reference systems, textbooks and other sources.
Chapter 1. Theoretical approaches to the definition of the concept of "assessment".
1.1 Concept, essence, goals, principles of evaluation.
Evaluation is a way of expressing in monetary terms the property of the enterprise and its sources. The reality and correctness of the assessment of the property of the enterprise and its sources are essential for building the entire accounting system. Property valuation is based on real costs expressed in monetary terms.
For the purposes of comparability, the valuation of property and its sources for reflection in the balance sheet should be carried out uniformly at all enterprises, which is achieved by observing the established provisions and rules for valuation.
Accounting is designed to generate information about the activities of the organization and its property status in various economic conditions, while any phenomena of economic life are subject to cost measurement. The assessment covers all economic processes occurring at the enterprise, namely: in the production process, the resulting products are evaluated; in the process of distribution - income from the sale of these products (goods, works, services); in the process of exchange - the cost of manufacturing inventories and the acquisition of labor instruments, the costs incurred from the sale, as well as arising obligations (accounts receivable and payable). Accordingly, the determination of the value of the assets of the organization (enterprise), both received from outside and created in the production process, and the value of the financial result generated from their use and sale depends on the accuracy of the accounting estimate, that is, with the help of the assessment, objects are registered and disposed of. from the property. Thus, the assessment covers the entire accounting process, from current accounting to reporting, and it is no coincidence that monetary valuation has become one of the most important elements of the accounting method.
Economic transformations in our country, the formation and development of a market economy have led to the reform of the accounting system as a whole. The reform process required a revision of the functional role and place of valuation in accounting, primarily due to the use of free prices in the country's economy, which made it necessary to legally allow new types of costs and methods for their calculation and provide enterprises with the opportunity to choose them. However, the assessment options proposed by regulatory documents still do not solve the problems of accounting practice and do not meet the requirements of users, which is confirmed by numerous facts of violation of the established assessment rules, unreasonable, from the point of view of economic feasibility, the choice of assessment option. It seems that, as an element of the accounting method, valuation requires a deeper study in terms of solving the problems facing accounting.
The purpose of valuation in accounting is to formulate the main tasks solved with the help of the first one. The purpose of the assessment is formulated as follows:
a) the full and correct name of the object of assessment;
b) the type of assets being evaluated;
c) the type of property rights being assessed;
d) date of assessment.
Therefore, the choice of an adequate assessment and the avoidance of errors in the assessment of the assets and liabilities of the enterprise depend on the correctness of the goal set.
Let's try to consider in more detail the assessment as an element of the accounting method.
This element of the accounting method is defined differently in different sources. Some define valuation as a way of expressing business transactions in monetary terms, others as a way of solving the costs of living and materialized labor invested in certain types of funds and processes in a monetary unit. Price as a monetary expression of value is the basic category in the valuation of assets and business transactions. Any price consists of the following elements:
1) cost of sales;
2) overhead costs (administrative, marketing, etc.);
3) profits; taxes; trade margins (discounts).
The basis for the formation of the price of the manufacturer of products is the cost of production. Determining the cost is the prerogative of the managerial image. Wholesale, retail, weighted average, estimated, accounting and other prices are the basis for the assessment of economic assets. The most common are wholesale and retail prices. Wholesale prices are the prices at which an enterprise sells products to other enterprises, marketing or trading firms. The wholesale price of an enterprise includes: cost of sales, overheads, profits and taxes. Retail prices are the prices at which goods are sold to consumers. They include the wholesale price of the enterprise and the trade margin (discount) for the purpose of expenses.
The theory of accounting sets the basic requirements for the assessment, ensuring the correct reflection of accounting objects and the reliability of the assessment. These requirements include: reality (adequacy), unity and purposefulness of the assessment.
The reality (adequacy) of the assessment ensures the objective correspondence of the monetary expression of accounting objects to their actual value, the reflection in the monetary meter of the actual value of economic assets and operations. The adequacy of the assessment requires an accurate calculation of the actual cost of all accounting objects through inventory and revaluation.
The unity of the assessment ensures the uniformity and immutability of the assessment for a long time and for all business entities (enterprises, organizations, institutions). Unity of assessment is achieved by establishing mandatory provisions (standards), instructions, accounting and calculation rules.
The valuation system used in accounting has a multifunctional character. Evaluation in accounting is necessary in the course of business activities: upon receipt and disposal of assets, upon the emergence of rights and obligations, upon the implementation of such operations as the sale and purchase, rental of property, pledge, insurance, investment, revaluation of assets, upon creation, merger, liquidation enterprises, in the exercise of the right of inheritance, the execution of a court decision, etc. This circumstance explains the existence of various monetary valuations: economic, legal, expert, statistical, insurance (actuarial).
1.2 Historical stages in the development of valuation: world experience
Evaluation of accounting objects is important for obtaining objective information about the economic and financial situation of the organization. When deciding on the methods of assessment in modern conditions, one should be aware of how these issues were resolved earlier. In this paragraph, we will consider the historical aspects of valuation in accounting at the level of world experience. Let us present a retrospective of this issue, starting from the 13th century in various countries - Italy, France, Great Britain, Germany, Holland, the USA, etc., and also consider different points of view on evaluation issues.
For the correct solution of the issues of valuation of accounting objects, it is important to make an excursion into the history of this problem.
Initially, in the early stages of the development of commodity production, with the development of the social division of labor, there was a need to evaluate the commodities that were exchanged among themselves: the commodity expressed its value in the opposing commodity. Then, with the development of social production, the first forms of "money" appeared: among hunters - furs, among farmers - grain, among pastoral tribes - cattle, etc., but they did not have universality. For example, in Egypt it was grain. “Coins or a single equivalent in Egypt did not know. Therefore, after compiling the inventory, the harvested grain was recalculated into a conditional yield corresponding to the harvest from the land at the highest yield rate, which made it possible to make the data of different farms comparable and consolidate data throughout the country.
The appearance of money in the form of coins facilitated the exchange of goods and was a major step in the evolution of exchange operations, as well as in the development of accounting, in particular, valuation. “Money acted first as an independent object of accounting, then as a means of settlement (all accounts were kept in money) and, finally, as a measure of value; they began to measure the entire inventory. Money, acting as a measure of value, measures the value of commodities. "The value of a thing, expressed in money, is its price." Previously, money was taken into account by metal and weight, then by types of coins, currently a legally fixed monetary unit is used, with which the amount of money and the price of goods are measured.
Monetary valuation made it possible to generalize the heterogeneous facts of economic life, group accounting objects and operations, and obtain system information. There was a transition from natural accounting to cost accounting. But right up to the thirteenth century, money remained the same commodity as products and tools of labor; not all objects of accounting were subjected to cost measurement. The development of accounting in the Middle Ages in Western Europe took place in monasteries, because. the power of the church at that time was growing and the monasteries became the center of education. In the Middle Ages, fair prices are mentioned for the first time, the main ideologist of which was the philosopher Thomas Aquinas (XIII century). “A fair price is the cost plus a markup that provides a standard minimum life for the seller. If the seller overestimates the fair price, he profits; if he underestimates, he becomes poorer.
The appearance of monetary value served as the basis for the emergence of double entry. The first step was that some business transactions themselves were reflected twice: when selling goods, they were written off in kind, and the money came. Then the goods themselves began to reflect twice: in physical and monetary terms.
However, according to Sokolov Ya.V. and Sokolov V.Ya. double bookkeeping could not have appeared before the 13th century. There are many facts about this:
- money until that time was not widely distributed;
- of all the functions of money, the function of a means of payment prevailed;
- for many centuries, not quantitative, but qualitative ideas prevailed in the psychology of people.
The introduction of a single monetary meter was the biggest revolution, because the reduction of many items and no less many currencies to a single meter led to much more conventions in economic information than it was before. But this conventionality created an opportunity for: a) designing a system of accounts and b) measuring and evaluating the entire set of values, rights and obligations included in the concept of the subject of accounting.
The founder of the double entry, the Renaissance scholar Luca Pacioli, mentions the reflection in the accounting of goods at the current selling maximum price: “... and you will set regular prices for all things. It is better to assign the latter higher than lower, for example, if it seems to you that a thing costs 10, then say 14, so that you can profit better. This approach led to an overestimation of capital and a decrease in profits. At the same time, L. Pacioli recommended valuation at cost (actual cost) in relation to the exchange of goods: “Having made an entry, you must express the exchange in money, i.e. how to assume the purchase and sale in cash, and, depending on what, in your opinion, the value of the product, take such a price as a basis. Luca Pacioli formulated the rules for checking the reliability of settlements with debtors: "... No one can be considered a debtor (debtor) without his knowledge, even if it turned out to be appropriate ...".
Thus, in the Middle Ages in Italy, two types of valuations were predominantly widespread: at the acquisition price (historical) and at the selling (market) price. At the same time, in Germany, for many years, only market (market) valuation was used.
In France in the 19th century, during the period of development of industry and the formation of industrial accounting, the idea of choosing and justifying the assessment was hotly debated.
In 1860, Guilbaud proposed a permanent account of the sale of goods, which was called a permanent inventory. By this concept, he understood the constant historical evaluation of accounting objects.
Advocates of current price valuation were J. B. Say, Duboc, Wulan, Bullo. The cost estimate was defended by Lavelle, Lefebvre, Perrault. Some authors have tried to defend both assessments at once. Thus, Lamy spoke in favor of valuing items at cost if they did not depreciate or wear out, and recommended resorting to current valuation if the items lost their value.
In accounting, materials are accounted for at actual prices, and written off at current prices. Kine, Guillebaud, and others saw this as a serious shortcoming, since the commensurability of the assessment for debit and credit of the same account was not respected. Courcelle-Senel, on the other hand, considered this an advantage, because. this account made it possible to clearly distinguish between production profit and market profit.
At the same time, the problems of evaluation research were dealt with by
German scientists. The balance literature for the first 40-50 years dealt with
questions of evaluation.
The father of German balance science, I.F. Sher (1846-1914), considered assessment to be the main point in the reality of balance. Based on the principle of conservatism, he proposed an assessment based on minimum prices: the lowest of the assessments for the current date (either the cost price or the sale price) is taken for accounting. But this led to the formation of hidden reserves and, as Sher himself admitted, turns into a falsification.
E. Schmalenbach (1873-1955) proposed valuation of fixed assets at the purchase price, materials and finished products - at the lowest price.
At a time when accounting was being reformed in Soviet Russia, in the United States and English-speaking countries, the question of the nature of the Capital account by the American William Andrew Paton and the Englishman Francis Pixley and their followers divided accounting researchers into personalists and institutionalists. Personalists argued that the Capital account reflects the accounts payable of the enterprise to its owner. The institutionalists, however, did not make such an identification and believed that debts should not be confused with capital.
Thus, the study of the historical development of the assessment made it possible to identify its following stages of development (Table 1.1)
| Stage name | Period | Characteristics of the stage, basic provisions |
| Naturalistic | Until the 7th century BC e. | The valuation of commodities was made according to the value of the commodity being exchanged: the commodity expressed its value in the opposing commodity. Then some goods began to serve as the equivalent of money: grain, fur, livestock, etc. |
| The origin and spread of monetary value | 7th century BC e. – XI century. n. e. | The appearance of money in the form of coins facilitated the exchange of goods. At first, money acted as an independent object of accounting, then - as a means in the calculations. |
| Distribution of market and historical estimates | XII - XV centuries. | The appearance of monetary value served as the basis for the emergence of double entry. In Italy, for the valuation of goods, two types of valuations have taken precedence: the purchase price (historical) and the market price. |
Continuation of table 1.1
Tab. 1.1 Historical stages in the development of assessment
The assessment example shows that behind each methodological device there are interests of certain groups. Personalists expressed the interests of suppliers, creditors, shareholders. They were worried not about how much the administration spends, but about how much the property of this enterprise really costs today, they demanded a revaluation. The institutionalists defended the interests of the owner. They argued that the balance sheet serves the internal goals of enterprise management, the administration of the enterprise should know what the funds reflected in the balance sheet cost the enterprise and have a correctly defined, valid result of its economic activity.
Nevertheless, disputes about the priority of one or another method of assessing the objects of accounting supervision, which began almost from the very beginnings of accounting, are ongoing to this day.
1.3 Regulation of valuation in Russia
According to Art. 1 No. 135-FZ “On appraisal activities in the Russian Federation”, “Appraisal activities are carried out in accordance with international treaties of the Russian Federation, this Federal Law, as well as other federal laws and other regulatory legal acts of the Russian Federation governing relations arising in the course of appraisal activities".
Article 71 of the Constitution of the Russian Federation defines the subjects of jurisdiction of the Russian Federation and subjects that are jointly administered by the Russian Federation and its subjects. Issues to be resolved exclusively at the federal level include: the adoption and amendment of the Constitution and federal laws; federal structure and territory; protection of human and civil rights and freedoms; citizenship in the Russian Federation, etc. The RF and its subjects are in charge of such issues as the delimitation of state property; nature management; environmental protection and ensuring environmental safety; specially protected natural territories; protection of historical and cultural monuments. Outside the jurisdiction of the Russian Federation and its powers in matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation, the constituent entities of the Russian Federation have all the fullness of state power.
Along with federal and local legislation, the system of state regulation of valuation activities also includes relevant by-laws. Often there is a need to know not only the rules and regulations in force throughout the Russian Federation, but also the specific rates of local taxes, or the amount of the registration fee for registering real estate, or the amount of the fee for registering as an entrepreneur.
At the federal level, two state standards of the Russian Federation act as methodological documents: "Unified Property Valuation System" (USSI); "Basic provisions. Terms and definitions".
The Unified Property Valuation System (USSI) operates in accordance with the economic conditions of developing market relations and the management structure in the Russian Federation on the basis of the current legislation, norms and rules of the state standardization system.
The main purpose of the USEI regulatory documents is to protect the interests of the state and the rights of consumers while granting independence and initiative to organizations, enterprises and specialists involved in valuation activities.
The provisions of the main regulatory documents of the USEI can be used in the development of standards for industries, societies and enterprises.
The provisions of the USEI standards are subject to application by all state authorities located on the territory of the Russian Federation, business entities that are directly and (or) indirectly related to the valuation of property.
Along with this Federal Law, these standards create a single regulatory framework for the development of valuation activities in Russia. A unified terminology, rules, procedures and traditions of interaction between customers and appraisers, unified approaches to the performance of valuation work and the presentation of their results are being formed. However, as always with the emergence of a system of normative documents prepared at different times and by different authors, the problem of their consistency arises. In particular, the definitions of the main concepts in this Law and in the Terminology Standard (GOST R 51.195.0.02-98) are not always consistent with each other. In cases of divergence, priority should be given to the Law.
According to Russian GOST:
"Property appraisal - determination of the value of property in accordance with the goal, the appraisal procedure and the requirements of the appraiser's ethics."
For example, the Moscow Law gives more detailed formulations:
"The appraisal activity is understood as a set of relations of a legal, economic, organizational, technical and other nature to establish a market or other value (pledge, liquidation and other) in relation to the objects of assessment. The concept of appraisal activity includes relations that develop in the process of assessing, training , licensing, exercising control over the activities of appraisers and applying liability measures.
Appraisal - the process of determining the quality, value or usefulness of the appraisal object, which can be implemented in the form of forming a professional appraiser's opinion on the value of the appraisal object without providing calculations and justifications; analysis or review of real estate markets without a conclusion about the value of a particular object of assessment in monetary terms; calculation of the value of the appraisal object with the determination of its value in monetary terms with an appropriate study of the real estate market situation, giving justifications for the applied methods and rules.
In the conditions of market relations, such issues relating to fixed assets as the technical level, quality, and reliability of products come to the fore, which entirely depends on the qualitative state of technology and its effective use. The improvement of the technical qualities of the means of labor and the equipping of workers with them provide the bulk of the increase in the efficiency of the production process. Thus, the analysis of the effectiveness of the use of fixed assets is of particular relevance and great practical importance.
A more complete use of fixed assets leads to a decrease in the need to commission new production capacities when the volume of production changes, and, consequently, to a better use of the enterprise's profits.
Improving the use of fixed assets also means accelerating their turnover, which to a large extent contributes to solving the problem of reducing the gap in terms of physical and obsolescence, accelerating the pace of renewal of fixed assets.
Finally, the effective evaluation and management of fixed assets is closely related to improving the quality of products, because in the conditions of market competition, high-quality products are sold faster and are in demand.
Thus, fixed assets -- the most important factor in any production. Their condition and effective use directly affect the final results of the organization's economic activity. The rational use of fixed assets and production capacities of the organization contributes to the improvement of technical and economic indicators of production, including an increase in output, a decrease in its cost and labor intensity of manufacture.
Determination of the economic content of the concept of "Fixed assets" is an important step in the analysis, because allows you to form an objective value of the specified indicator, therefore, it is correct to identify the amount of depreciation in the cost of products, works, services, which affects the financial result. After analyzing foreign and domestic scientific literature, several definitions can be distinguished, they are presented in detail in Table 1.1.
Table 1.1 - Approaches to determining the essence of the concepts "Fixed assets"
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Definition |
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Assets having physical a form intended for use in the entity's operations for a period of more than 12 months that does not involve disposal of assets within 12 months of the date of acquisition and the cost of the assets can be measured reliably |
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Assets intended for use in the production of products, in the performance of work or in the provision of services for a long time, i.e. a term lasting more than 12 months or a normal operating cycle, if it exceeds 12 months, is not intended for the subsequent resale of this object and is capable of bringing economic benefits (income) to the organization in the future |
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Property, plant and equipment are tangible items that are held for use in the production or supply of goods or services, for rental to others, or for own use, and are expected to be used for more than one year. |
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Economic Encyclopedia. Political economy / N.S. Strazheva, 2009 |
A set of means of production that serve more than one production cycle and gradually transfer their value to the product being created. |
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100 terms of market economy / Yu.F. Gurkin 2008 |
The totality of the means of labor, functioning in the sphere of material production and transfers its value to the newly created product in parts |
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Dictionary of modern economic and legal terms / V.N. Shelenov, 2010 |
The totality of the means of labor functioning in the sphere of material production in an unchanged natural form for a long time |
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Dictionary-reference book on economics / V.L. Kurakov, 2008 |
Means of labor for production and non-production purposes, participating in the production process for many cycles while maintaining their basic properties and original shape |
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Economic theory / E.S. Hendriksen, 2007 |
Tangible assets used by an enterprise for the production or supply of goods or services, for rent |
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Economics of the enterprise: textbook. allowance. 2nd ed. / THEM. Babuk, 2006 |
The totality of material assets used as means of labor and acting in kind for a long time |
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Analysis of the economic activity of the enterprise: Proc. allowance / G.V. Savitskaya, 2002 |
Part of the production assets of the enterprise, the property of the enterprise, which is materially embodied in the means of labor |
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Economics of the enterprise: textbook. allowance / M.K. Zhudko, 2009 |
Means of labor that create the necessary conditions for a normal production process |
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Economics of the enterprise: educational complex / L.A. Loban, V.T. Pyko, 2010 |
The totality of means of labor, as well as material objects, creating conditions for their functioning |
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Comprehensive analysis of economic activity / A.D. Sheremet, 2008 |
The totality of material assets used as means of labor and acting in kind for a long time (over 1 year) |
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Microeconomics / S.P. Sergeev, 2005 |
Means of labor, the value of which is more than a certain limit |
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Microeconomics / S.P. Sergeev, 2006 |
A set of tangible objects that are often involved in the production process |
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Microeconomics (compendium + cheat sheet) / E.S. Lebedeva, 2010 |
Instruments of labor, with the help of which a person influences the object of labor in the production process |
To compare and analyze the approaches given in the information table 1.1 to the essence of the concept of fixed assets, we will compile an analytical table 1.2.
Table 1.2 - Analysis of the essence of the concepts "Fixed assets"
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Source |
material objects |
The totality of the means of production |
The totality of means of labor |
The totality of material assets |
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Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n |
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N.S. Strazheva |
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Yu.F. Gurkin |
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V.N. Shelenov |
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V.L. Kurakov |
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E.S. Hendrixen |
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THEM. babuk |
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G.V. Savitskaya |
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M.K. Zhudko |
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L.A. Loban, V.T. Pyko |
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HELL. Sheremet |
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S.P. Sergeev |
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S.P. Sergeev |
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E.S. Lebedev |
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Thus, based on the analysis, it was revealed that most authors define fixed assets as a set of labor instruments. This opinion is shared by such authors as Yu.F. Gurkin, V.N. Shelenov, V.L. Kurakov, G.V. Savitskaya, M.K. Zhudko, L.A. Loban, V.T. Pyko, S.P. Sergeev, E.S. Lebedev.
Consideration of fixed assets as assets of the organization, having a material form and participating in the production process, is also very common. This approach is observed in the Decree of the Ministry of Finance of the Republic of Belarus, as well as the Russian Federation, by the author E.S. Hendrickson.
In our opinion, the most complete definition of fixed assets is presented in the Decree of the Ministry of Finance of the Republic of Belarus, according to which fixed assets- these are physical assets intended for use in the activities of the organization for a period of more than 12 months, not involving the disposal of assets within 12 months from the date of acquisition and the initial cost of assets can be reliably determined.
The problem of term definition is the subject of scientific research by representatives of various terminological schools. The formation of the theory of the term was long and difficult, therefore, in the linguistic literature, the lack of a generally accepted definition of this concept has been repeatedly noted.
To date, there are a huge number of definitions of the term. This phenomenon is explained by the fact that the term is an object of a number of sciences, and each science strives to highlight in it the features that are the most significant from its point of view.
Here are some of the definitions of the concept of "term", which are presented in Russian linguistics.
Term (limit, border, lat.) 1) In formal logic, a concept expressed by a word (philosophical). 2) A word that is the name of a strictly defined concept // a special word and expression adopted to refer to something in a particular environment, profession. According to Reformatsky, terminology, nomenclature and special phraseology were combined in these definitions, which should be differentiated.
A.A. Reformed referred to the terms “special words, limited by their special purpose; striving to be unambiguous as an exact expression of concepts and the name of things. R.A. Budagov follows Reformatsky and defines the term as "a word with a strictly defined meaning ... The term strives for unambiguity (monosemy)".
Terminology is usually defined as: 1) the science of terms; 2) part of the vocabulary of the language, covering special vocabulary; 3) a system for designating scientific and professional concepts of any one field of knowledge. The terminology of each science is a system that differs from the terminology of other sciences not only in the content of concepts expressed in terms, but also in purely linguistic features.
Highlighting the terminological sector, A.A. Reformatsky notes that “terminology is a closed vocabulary context, the boundaries of which are determined by a certain social organization of reality. Unlike everyday vocabulary, terminology has a socially binding character. Although the terms of any scientific terminology are clearly opposed to common words, one should still be wary of the penetration into the terminology of the philistine meanings of words. But further in the same place we find: “The area of terminology, on the one hand, is closed, on the other, it is in continuous interaction with everyday speech. Any ordinary unofficial word can become a term by being included in a special dictionary on the basis of exact correspondence with a certain socially organized thing. On the other hand, any term can return to everyday speech by losing its exact correspondence with the thing called.
The word "terminology" until recently denoted not only the totality of terms of any special field, but also the science of terms itself. Currently, the scientific discipline that deals with the study of these linguistic units is called terminology.
A special place among special languages has always been occupied by the language of law. Its appearance is associated, first of all, with the great importance of the legal system as a whole.
In the legal encyclopedic dictionary, legal terms are called "verbal designations of state-legal concepts, with the help of which the content of the legal regulations of the state is expressed and fixed" . It is also noted that these terms should have the following features: unambiguity (accuracy), general availability, common use and stability. It is difficult to agree with this formulation, since often, due to the specifics of linguistic consciousness, native speakers cannot distinguish a legal term from a commonly used one. As a result, this leads to the fact that representations and concepts are distorted, which, in fact, is unacceptable for the language of law.
There are a number of works that explore legal terminology (D.I. Miloslavskaya, N.G. Mikhailovskaya, S.P. Khizhnyak, etc.).
Legal terminology refers to socio-political terminology. According to S.P. Khizhnyak, this terminology is heterogeneous, it can be distinguished "the terminology of law (law) and the terminology of jurisprudence (jurisprudence), such a division, in turn, is associated with various areas of functioning of legal terminology: official business and scientific" .
Further, the author clarifies that the terminology of law is the terminology of law enforcement practice, and the terminology of jurisprudence is the terminology of legal doctrine (science of law). The main composition of the terms of jurisprudence and law is common, but their difference is that, according to Khizhnyak, the terminology of jurisprudence is more complicated than the terminology of law, since it uses terms that denote theoretical concepts that are not found in the texts of laws (for example, hypothesis, disposition etc.).
It should also be pointed out that Russian legal terminology arose in the 10th century precisely as the terminology of law and was enshrined in ancient legislative acts, and the terminology of jurisprudence arose only when the theoretical understanding of legal science began, namely in the 18th century. "Such a correlation between the terminology of law and the terminology of jurisprudence makes it even more difficult to determine the legal term and the nature of the terminology of various nominative units used in legal terminology."
In the texts of laws, from ancient times, words were noted that also belonged to the common language, while some of them were used as terms, and others as connecting elements.
Lawyers define a legal term as follows: "A legal term is a word or phrase that is used in legislation, is a generalized name for a legal concept that has an exact and definite meaning, and is distinguished by semantic unambiguity, functional stability" .
However, in practice, the legal term does not have most of the properties listed above. But the main thing is that only one that is officially enshrined in a legislative act can be considered a legal term. In this case, the question arises: is it possible to consider nominative units that are not enshrined in law, but are used in scientific legal literature, as legal terms. The answer lies precisely in the distinction between legal terms and terms of law, as noted above, they have both certain similarities and some differences. The terminology of jurisprudence includes all terms of law, although there are more terms of jurisprudence. The terms of law are characterized by "formal and semantic variability", which "reflects the process of terminology". Part of the nominative units of jurisprudence is on the periphery of legal terminology and is one of the sources of replenishment of the terminology of law.
Since the object of research in the article is a legal term, we understand the term, following Khizhnyak, as a word correlated with a certain concept in the system of concepts of science, reflecting the phenomena of the superstructural order and functioning in the field of legislation, legal proceedings, etc., that is, in officially -business area.
As for terminology, following Khizhnyak, we believe that terminology is any word or phrase that acts in a nominative function, and also denotes the key concept of an element of a legal norm ( hypotheses, dispositions, sanctions).
The terminology of law is a specific system that is predetermined by the use of the word to designate the key elements of the rule of law, as well as the development of generic relations with other terms. It should also be noted that this system is characterized by the desire for unambiguous use, the absence of emotionally expressive and stylistic synonyms, the manifestation of the evaluation factor and the optional presence of definitions in terms, which is a characteristic phenomenon for legal terminology. Lawyers themselves explain the fact of the presence of undefined terms in this way: “To give a proper formula that defines a legal term, this can sometimes matter no less than even a serious technical discovery.”
At the end of the 20th century, interest in terminology, including legal terminology, noticeably increased. This interest is due, first of all, to a certain specificity of legal terminology and its insufficient knowledge.
DI. Miloslavskaya says that legal terminology has become one of the most important areas that is influenced by social changes in society: “many legal concepts that have developed in recent decades ( people's squad, comradely court) become obsolete, many acquire a new additional shade ( fund, tax), new concepts appear, most often foreign borrowings ( leasing, grant)» .
The author makes, in our opinion, a very significant conclusion that there is a long overdue need for streamlining, unification and clarification of legal terms and terminological combinations, especially those that: 1) do not differ from the commonly used meanings of words; 2) have a high frequency and social significance.
"The use of lexical units, mainly characteristic of certain functional varieties, in the diverse subsystems of the literary and, more broadly, the national language is inevitably associated with different realization of their semantic potential" . This phenomenon is fundamentally different from the phenomenon of polysemy of terms, which is widely observed in terminological spheres, since the differentiation of meanings in them is associated with a specific scientific and industrial area and is considered in the general course of lexical homonymy as a linguistic phenomenon.
According to Mikhailovskaya, compared with such terms, the range of vocabulary is of particular complexity and specificity, which, being used in the general literary language, also belongs to a subsystem that serves a separate practical area.
Based on the foregoing, the study of vocabulary characteristic of the legal sphere is of particular interest, since, according to Mikhailovskaya, it reveals a semantic and terminological “duality” of a lexical unit, which, according to Kogotkova’s definition, can be attributed to “interfunctional-style homonymy”. It is also important to note that the named property of legal vocabulary is specifically stipulated in practical recommendations for lawyers, for example: “Often, not specially formed words are used as terms, but words and expressions that belong to the literary language, but have acquired professional meaning. This value, as a rule, does not coincide with that which exists in non-professional use. For example, words show, indication, episode, drive unit, detention, preventive measure and others have quite definite meanings in legal texts that differ from the meanings and use of these words in other areas.
Bibliography:
1. Budagov R.A. Introduction to the science of language. - M., 1958.
2. Big Legal Encyclopedic Dictionary / Ed. A.B.Barikhina. – M.: Knizhny Mir, 2004. – 720p.
3. Zubarev V.S., Krysin L.P., Statkus V.F. The language and style of the indictment. - M., 1976.
4. Miloslavskaya D.I. System description of legal terminology in modern Russian: Dis. ... cand. philol. Sciences. - M., 2000. - 164s.
5. Mikhailovskaya N.G. On the Formation and Functioning of Legal Vocabulary // Terminology and Culture of Speech. – M.: Nauka, 1981. – P.110-123.
6. Pigolkin A.S. The language of the law. - M., 1990.
7. Polyansky N.N. On the terminology of Soviet law. - M., 1938.
8. Reformatsky A.A. Introduction to linguistics. - M., 1947.
9.Reformatsky Thoughts on terminology // Modern problems of Russian terminology. - M.: Nauka, 1986. - S.163-198.
10. Explanatory dictionary of the Russian language / Ed. D.N. Ushakov. - M .: LLC Publishing house "AST", 2004.
11. Khizhnyak S.P. Legal terminology: formation and composition. - Saratov: Saratov University Press, 1997. - 136p.
As you know, any relation means the connection of at least two subjects. That is why the legal literature discusses the question of who is the other, opposing the heirs, the subject of the inheritance relationship. Often such a subject is called the testator. This appears to be a fairly obvious mistake. Indeed, the heirs receive the rights and obligations of the testator. His death gives rise to a hereditary legal relationship. But the subject of law is a person with legal capacity. The legal capacity of a citizen is terminated by death (clause 2, article 17 of the Civil Code). Therefore, it cannot be a participant in any legal relationship whatsoever. Therefore, a hereditary, legal relationship arises, that with the disappearance of the subject, legal uncertainty arises and it is necessary to resolve the issue of the ownership of the property of the deceased.
The hereditary relationship is absolute, it defines only the person - the heir. He can accept the inheritance, refuse it, not accept the inheritance. All third parties (“everyone and everyone”) are obligated. Their duty is not to interfere with the heir in the exercise of his right.
The composition of the inheritance (the object of the inheritance legal relationship) is determined according to the rules established by Art. 1112 of the Civil Code of the Russian Federation.
The rights and obligations included in the inheritance mass are not included in the content of the inheritance legal relationship. When the heir accepts the inheritance, the inheritance legal relationship is terminated; the heir becomes a participant in those legal ties in which the testator was.
The right to inherit, consisting of the three specified powers (to accept an inheritance, to refuse it, not to accept it), belongs to each of the heirs. This right is inalienable. Obviously, this right can be considered inextricably linked with the individual. There is only one exception under Art. 1156 of the Civil Code of the Russian Federation, - transfer of the right of inheritance by inheritance (hereditary transmission).
Inheritance legal relationship is characterized by all common features of civil legal relations: 1) legal equality of subjects; 2) dispositivity; 3) initiative of subjects.
The equality of subjects is manifested in the fact that no one can influence the will of the heir so that he accepts the inheritance or refuses it. The acceptance of an inheritance by one heir does not obligate the other heirs to anything.
Dispositiveness lies in the assumption of freedom of choice of behavior. The heir can choose whether to accept the inheritance or not. However, there are also legal restrictions. Yes, Art. 1158 of the Civil Code of the Russian Federation provides for cases when the renunciation of an inheritance in favor of a certain person is impossible.
Usually, the initiative of the subjects of civil law is manifested in the fact that the first step in the development of civil legal relations is taken by the subjects themselves. In this regard, the originality of the inheritance legal relationship should be noted: the subjects of this relationship can take the initiative after the occurrence of a certain event - the death of the testator.
Like any other legal relationship, the hereditary relationship in its development goes through two mandatory stages - the emergence and termination, in addition, sometimes there is an intermediate stage - a change.
An inheritance legal relationship is generated by the death of a citizen or by declaring him dead.
The prerequisites for a hereditary legal relationship are facts - states: kinship, marital relations, dependent status, relations between the adopter and the adopted.
A change in the inheritance relationship can occur along the lines of subjects and content.
However, although a will is currently quite common, more often after the death of a citizen there is no will. The explanation for this is also the fact that a person was going to live and live (why then a will?), And the fact that there is often nothing special to bequeath. The notorious mentality also affects. In such cases, the law (the Civil Code of the Russian Federation) prescribes to whom the property of the deceased passes. First of all - to children, the spouse and parents of the testator. If they are not there, then to full-blooded and not full-blooded brothers and sisters of the testator, grandfather and grandmother, etc. (Article 1 of the Civil Code of the Russian Federation). In such situations, the lack of a citizen's disposal of his property in case of death is compensated by the instructions of the law.
In addition, sometimes even if there is a will, the law “corrects” it (the will).
When a citizen dies, his property remains (things, rights, obligations), but there is no subject, no one who owns these things and rights, one who bears to third parties. This property is waiting for heirs. That is why they say that with the death of a citizen, an inheritance opens.
Declaring a citizen dead is required in cases where he is absent for a long time and it is not known where he is. But after all, there is property (things) that belongs to him, before someone he carries, from someone he has the right to demand something. Thus, there is legal uncertainty. In order to eliminate it, the citizen is declared dead in order for the inheritance to open and, ultimately, the indicated property, relatively speaking abandoned (or “fallen”), has acquired a subject (heir).
The rules on declaring a citizen dead are contained in Art. 45 of the Civil Code of the Russian Federation.
Declaring a citizen dead does not mean that he really died. This is just a presumption. If he is absent for a long time, and there is no information, then he may have died. But a citizen may be alive. According to the general rule, the preserved property is returned to him, which was transferred to anyone free of charge after the citizen was declared dead (Article 46 of the Civil Code).
The time of death of a citizen is confirmed by a death certificate issued by an authority authorized to carry out state registration of acts of civil status.
A death certificate on the territory of the Russian Federation is issued by the civil registry office (hereinafter referred to as the registry office) or by the local self-government body of the municipality, on the territory of which there is no registry office. In the event of the death of a citizen of the Russian Federation outside the Russian Federation - by a consular institution.
The study of the issue of the formation and development of inheritance law in Russia is necessary for the further development of the science of civil law on the issues under consideration.
According to the court, in concluding that the testator bequeathed to his daughter only half of the apartment, and not the entire apartment, the lower court rightfully proceeded from the literal interpretation of the will, according to which the testator bequeathed specific property in the form of a share in the apartment that belonged to him at the time making a will. Consequently, since the testator became the owner of the entire apartment much later, there were no grounds to believe that he bequeathed the entire apartment, since the will did not contain an indication that the testator bequeathed to his daughter property that could be acquired by him in the future , with which Art. 1120 of the Civil Code of the Russian Federation was not subject to application.
So, in one of the cases, the court established that Ch.S. filed a lawsuit against Ch.Z., S.Z., S.E. to invalidate the closed will of Ch.M., drawn up in *** year, adopted *** year by the notary of the Vladikavkaz notarial district of Alania ***, drawn up in favor of S. E., S. Z. and C. Z.
*** year Ch. M., *** year of birth, drew up and signed a closed will, which was *** accepted by a notary of the Vladikavkaz notarial district - Alania ***. In accordance with the content of the will, Ch. M. bequeathed all his property (an apartment at *** and cash deposits) to his sister, Ch. Z., and the daughters of his nephew, S. E., S. Z.
In view of M. A.’s illness, at his personal request and in the presence of a notary, the will was signed by M. Yu. filed a lawsuit to invalidate the will, arguing that at the time of its preparation the testator was in a sick state and did not give an account of his actions. By the decision of the Tagansky District Court of Moscow dated January 1, 2001, which entered into force, the claim was denied. In the present case, M.Yu. disputed the will, arguing that the procedure for its preparation was violated: an outsider was present at the signing, the will was not read to the testator. The court concluded that the norms of the law in the preparation of the will were not violated. However, the panel of judges, disagreeing with the conclusions of the court, considered that the circumstances of the case, which the court recognized as established, do not follow from the evidence examined by the court. In the decision, the court referred to the message of the notary. Meanwhile, this document entered the court after the decision was made, which follows from the stamp of the court on the date of its receipt, the case materials do not contain other information about the receipt of the document before the decision was made. The trial record of this evidence is not reflected.
However, in violation of Art. 12 of the Civil Procedure Code of the Russian Federation, the court did not create conditions and did not give the plaintiff the opportunity to prove his allegations, since he refused to interrogate A.A., the testator's assailant. The conclusion about the impossibility of interrogation or the absence of the need for this by the court is not properly motivated, the court did not take sufficient measures to call the witness.
From the case under consideration it follows that the court, according to the rules established by Art. 12, 57, 67 of the Civil Code of the Russian Federation, did not investigate the circumstances that the plaintiff indicated as grounds for invalidity.
It seems to us that the court should have clarified the grounds for invalidity. The plaintiff referred to the presence of an outsider during the preparation of the will and to the fact that the will had not been read to the testator. It was necessary to find out how the presence of an outsider affected the validity of the will. If the presence caused a violation of the principle of secrecy, then another method of protection applies to such cases - compensation for moral damage at the suit of the testator. Violation of the principle of secrecy is possible only during the life of the testator. In our case, the dispute arose after the death of the testator. If the presence caused a violation of the good will of the testator, then this circumstance had to be proved.
By a decision of the Judicial Collegium dated 01.01.01, the decision of the Meshchansky District Court of Moscow dated 01.01.01, decided on the claim of D.L. against K.A., on the recognition of the will as invalid on the grounds of Art. 177 of the Civil Code of the Russian Federation. Reversing the decision of the court, the panel of judges indicated the following. The court conducted a post-mortem forensic psychiatric examination, according to which D.A. suffered from an organic disorder in the form of toxic (alcoholic) encephalopathy during the period of making the will. Having come to the conclusion that D.A.
The court did not investigate this issue, did not find out whether the plaintiff is an interested person and whether he has the right to challenge this transaction.
In this case, the court did not take into account that the current legislation does not give everyone the right to challenge a will in court.
As follows from the case, the will was challenged on the grounds provided for by Art. 177 of the Civil Code of the Russian Federation.
The defendant filed a motion to appoint a re-examination in the case, but the court rejected this motion, without specifying the reasons for which it considers it not to be satisfied.
The will was disputed due to the inability of the testator at the time of its preparation to understand the significance of his actions. However, the court did not examine this issue.
By the decision of the Judicial Board of September 21, 2010, the decision was cancelled. Reversing the decision of the court, the panel of judges indicated the following. In support of the claim, it is indicated that the will was signed not by T.E., but by an unknown person. A forensic handwriting examination was carried out in the case. According to the expert's conclusion, the authentication record on the will "T.E." performed, probably not by T. E. himself, but by another person. Resolving the dispute, the court concluded that the testator did not sign the will, since the expert commission did not confirm the authenticity of his signature, the notary's archive was not deposited, the defendants did not provide reliable evidence that the will was signed by the testator. The panel of judges did not agree with this conclusion of the court. Considering that the presented will contains the signature and seal of a notary, the signature on behalf of T.E., the burden of proving the fact of execution by another person and the invalidity of the will lay with the plaintiff. Therefore, the lack of evidence of this argument on the part of the defendants could not be the basis for satisfaction of the claim. By virtue of Art. 67, 86 of the Civil Code of the Russian Federation, none of the evidence has a higher power for the court, the expert opinion was subject to evaluation according to the rules of Art. 67 G PC RF. The opinion cited by the court does not contain answers to the questions posed by the court, the expert's conclusion is of a conjectural nature and cannot be used as the basis for the decision. According to Art. 67 of the Civil Procedure Code of the Russian Federation, the court evaluates the evidence in their totality, objectively, comprehensively. In violation of this requirement of the law, the court did not indicate on the basis of what set of evidence it was concluded that T.E. did not sign the contested will. The court also committed violations of the rules of procedural law in the appointment and conduct of the examination. Comparative samples for the study were obtained by the expert in a non-procedural way. There is no information in the case file that the court allowed the expert's request to provide additional documents, that the documents used by the expert as comparative samples were sent to the expert institution by the court, and before that they were presented to the parties and examined by the court as evidence in the case. Thus, the parties were deprived of the right to participate in the discussion of the issue of providing materials to the expert. From the expert's conclusion it follows that he did not use the originals, but electrographic copies of documents with the signatures of the testator. The court did not discuss the issue of the possibility of conducting a study on electrographic copies before its appointment and did not ask the relevant questions to the expert after receiving the opinion. In making its decision, the court violated the requirements of Art. CPC RF, in the operative part, there is no conclusion on the results of the consideration of the claim by T. O. In the reasoning part, the court indicated that this claim is subject to satisfaction. T. O. is the heir to T. E. according to the law of the second stage, it does not follow from the materials of the inheritance case that she accepted the inheritance. Meanwhile, the court did not indicate by what right she could challenge the will, and concluded that her claim was to be satisfied. The court made a division of the inheritance between T.S. and T.E., however, none of them made such a demand.
In this case, the court also did not examine the circumstances named by the plaintiff as grounds for invalidity.
Summons were sent to other participants in the process, witnesses.
From the certificate of the chairman of the collegium dated 01.01.01 (case sheet 183), lawyer K.V., who concluded an agreement with B.Yu. to represent his interests in court, from April 7 to April 9, 2010 was on vacation outside Moscow region.
The above circumstances indicate that B.Yu. was improperly notified of the time and place of the trial and thus was deprived of the opportunity to present evidence in support of his arguments, which led to a violation of his right to defense under Art. 3 G PC RF.
The court did not verify the plaintiff's arguments that the testator M. G. visited the Council of Veterans during her lifetime on April 22 and April 29, 2009.
These circumstances indicate that the court, in violation of Art. 12 of the Civil Code of the Russian Federation did not create the necessary conditions for a comprehensive and complete study of all the circumstances in the case.
Legal significance for the case in this case are circumstances related to the reasons for the non-signing of the will by the testator in his own hand. These reasons must be specified in the will and examined by the court.
K. filed a lawsuit against Sh. to invalidate the will and recognize the right of ownership of the inherited property, substantiating her claims by the fact that on November 14, 2007 her mother died; after the death of her mother, she became aware that the defendant Sh. (her own sister) entered into inheritance rights on the basis of a will dated 01.01.01. She believed that her mother did not sign the said will, the signature on the presented will was forged. In this case, a handwriting examination was carried out, appointed by the court on January 21, 2009. The plaintiff's arguments were checked by the court in full and were not confirmed. By a court decision of July 8, 2009, K.'s claim against Sh. to invalidate the will and recognize the right to own property was denied. The court in this case carefully checked the grounds for invalidity, named by the plaintiff, and did not find grounds for satisfying the claim.
From all of the above, we can conclude that the jurisprudence on the issue under consideration is ambiguous. Further analysis of judicial practice is needed.