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Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation

T. V. Voronchenko () and N. V. Rybkina ()

Entrepreneur’s Guide, issue 34

Abstract: The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business structures and the current tax on profit.

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