Peculiarities of Fixed Assets Accounting after January 1, 2015
Journal Title: Проблеми економіки - Year 2015, Vol 2015, Issue 3
Abstract
The aim of the article is to study the peculiarities of regulatory and legal support of fixed asset accounting, which involves the further harmonization of accounting with tax accounting, gradually approaching the international standards. To achieve the aim of the study the ways to improve the methods of calculating depreciation were identified; optimal ways of revaluation of fixed assets were determined; the basic directions of accounting fixed assets disposal were studied; ways to improve accounting repairs of fixed assets were suggested; proposals for the harmonization of fixed asset accounting in accordance with international standards were presented. It was noted that as a result of the new rules of tax accounting of fixed assets after January 1, 2015 enterprises with annual revenues of more than 20 million USD have to calculate differences on various operations with fixed assets (such as calculating depreciation, sale, revaluation and decrease (recovery) of the fixed assets utility.
Authors and Affiliations
Nataliia Mardus, Svitlana Brik, Olena Falchenko
Keywords
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