Fixed assets: accounting and tax accounting
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The publication contains practical recommendations for the maintenance of accounting and tax accounting and the preparation of reporting regarding the reflection of operations with fixed assets.
Almost every organization has fixed assets. Their accounting is a difficult task. Especially now, when the accountant has to make his way through the jungle of normative confusion and conflicting indications in the current regulatory and “not entirely 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 observed when maintaining accounting and tax accounting, and therefore in the implementation of operations with fixed assets. The publication that you hold in your hands will help apply these rules in this situation, in addition, in it:
- the problems of applying PBU 6/01 and the requirements of Chapter 25 of the Tax Code of the Russian Federation, taking into account the latest changes, are considered,
- the sequence of actions of the accountant to reflect operations with fixed assets and the accrual of depreciation in accounting and tax accounting is analyzed.
- Recommendations for the resolution of complex situations based on the provisions of existing regulatory documents are given,
- the regulatory framework necessary for the accountant to account for operations with fixed assets is given.
All sections contain practical examples with calculations and wiring that clearly illustrate the methods of accounting in various situations.
The recommendations of the authors are given taking into account the requirements of the tax authorities presented to the accounting documents during documentary inspections.
A comprehensive presentation of material and the interconnected 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, processed and supplemented
Almost every organization has fixed assets. Their accounting is a difficult task. Especially now, when the accountant has to make his way through the jungle of normative confusion and conflicting indications in the current regulatory and “not entirely 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 observed when maintaining accounting and tax accounting, and therefore in the implementation of operations with fixed assets. The publication that you hold in your hands will help apply these rules in this situation, in addition, in it:
- the problems of applying PBU 6/01 and the requirements of Chapter 25 of the Tax Code of the Russian Federation, taking into account the latest changes, are considered,
- the sequence of actions of the accountant to reflect operations with fixed assets and the accrual of depreciation in accounting and tax accounting is analyzed.
- Recommendations for the resolution of complex situations based on the provisions of existing regulatory documents are given,
- the regulatory framework necessary for the accountant to account for operations with fixed assets is given.
All sections contain practical examples with calculations and wiring that clearly illustrate the methods of accounting in various situations.
The recommendations of the authors are given taking into account the requirements of the tax authorities presented to the accounting documents during documentary inspections.
A comprehensive presentation of material and the interconnected 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, processed and supplemented
Author:
Author:Касьянова Г. Ю.
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:newspaper
ISBN:
ISBN:978-5-9748-0593-6
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