Fixed assets: accounting and tax accounting

The publication contains practical recommendations on accounting and tax accounting and reporting in terms of reflecting transactions with fixed assets. Almost every organization has fixed assets. Their accounting is not an easy task. Especially now, when the accountant has to wade through the wilds of regulatory confusion and contradictory instructions in the current regulatory and "not quite regulatory" documents, and especially in Chapter 25 of the Tax Code of the Russian Federation. However, there is always a way out of any maze. There are general rules that must be followed when conducting accounting and tax accounting, and therefore when performing operations with fixed assets. The publication that you are holding in your hands will help you apply these rules in the current situation; in addition, it: - discusses the problems of applying PBU 6/01 and the requirements of Chapter 25 of the Tax Code of the Russian Federation, taking into account recent changes; - analyzes the sequence of actions of an accountant to reflect transactions with fixed assets and depreciation in accounting and tax accounting; - recommendations on the resolution of complex situations based on the provisions of existing regulatory documents are given; - the regulatory and reference base necessary for an accountant to account for transactions with fixed assets is provided. All sections contain practical examples with calculations and transactions that clearly illustrate the ways of accounting in various situations. The authors' recommendations are given taking into account the requirements of the tax authorities for accounting documents during documentary inspections. Comprehensive presentation of the material and interrelated consideration of accounting, tax and legal consequences of certain actions will help readers avoid many mistakes fraught with conflicts with tax authorities, business partners and their own employees. 15th edition, revised and expanded.