СКЛАДНІ ПИТАННЯ В ОБЛІКУ ОСНОВНИХ ЗАСОБІВ

This paper considers the mentioned complex issues of business fixed assets accounting. The main emphasis in this case refers to the change in value of fixed assets over time. Author studied problems of the regulatory revaluation of fixed assets in accordance with the applicable accounting standards (regulations). Particular attention is paid to the revaluation and impairment of the business fixed assets objects and their recording on accounts. Author analyzed the complex issues in establishing the fair value of fixed assets. Attention is focused on the harmonization of accounting information with tax calculations and reporting provided by the Ukrainian Tax Code. In considering the matter referred to the tax differences (temporary and permanent). Established tax differences in depreciation of fixed assets, impairment amounts and revaluation of fixed assets and accounting entries to them. [ABSTRACT FROM AUTHOR]