DEPRECIATION OF FIXED ASSETS IN ACCOUNTING, CALCULATION OF TAXABLE PROFIT AND IFRS

S. N. Trostyansky ()

Russian Journal of Industrial Economics, 2015, issue 1

Abstract: This article discusses the method of calculation of depreciation expenses in the Russian Federation in accordance with International Financial Reporting Standards (IFRS). The existing contradictions between the accounting of depreciation in accounting, tax accounting and IFRS are analyzed. The recommendations for the improvement of accounting in accounting and tax accounting of depreciation in Russian are presented.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:105

DOI: 10.17073/2072-1633-2012-1-129-132

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