Операции с основными средствами: бухгалтерские и налоговые аспекты

Abstract

The article discusses the accounting and tax aspects of operations with fixed assets. Accounting for fixed assets is not an easy task, especially now when you have to deal with regulatory and legislative acts. In this regard, the author analyzes the difference in operations with fixed assets in accounting and in accordance with the provisions of the tax code. And the author also gave examples that clearly show the difference between operations with fixed assets in accounting and for tax purposes. In the course of the work, differences and inaccuracies were identified that require adjustments. In this regard, the author proposed changes to improve tax legislation in the field of operations with fixed assets. CZU: 657.421:336.225.1(478); JEL: М41; DOI: https://doi.org/10.53486/issc2023.60