The attribution of tangible assets to fixed assets: problems of tax legislation
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2018, Vol 0, Issue 2
Abstract
The article investigates theoretical and methodological aspects of the attribution of tangible assets to fixed assets. The purpose of the article is to highlight the current procedure for the attribution of tangible assets to fixed assets in accordance with the accounting (financial) and tax legislation, as well as developing recommendations for improving the rules of law governing these issues. The article also deals with the attribution of certain tangible assets as fixed assets and paid attention to the norms of tax legislation, which regulate the order of the depreciation of fixed assets in the tax accounting and tax reporting.
Authors and Affiliations
B. M. Zanko
Keywords
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- EP ID EP495928
- DOI 10.33244/2617-5932.2.2018.45-51
- Views 144
- Downloads 0
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