The specifics of using a variable approach to accounting for a company's expenses for an IPO in modern conditions

Abstract

A variant approach to the possibility of providing for the reflection of the costs of an organization (company) on an IPO (from the English - Initial Public Offering) through the formation of deferred costs is substantiated. An alternative possibility is proposed for using this approach by joint-stock companies to reflect the costs of an IPO in a linear way, taking into account the life cycle of the company. Such an approach can help improve investment policy, increase the level of capitalization and financial stability of companies against the backdrop of falling incomes and non-decreasing costs. The implementation of the approach will require amendments to the Accounting Regulation "Organization's Expenses" (PBU 10/99) in terms of adjusting the methods for estimating the cost, which, according to the authors, is not only justified, but also necessary for domestic companies whose shares are listed on the Moscow Exchange.