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

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

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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Bibliographic Details
Main Authors: T. V. Voronchenko, N. V. Rybkina
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2020-01-01
Series:Путеводитель предпринимателя
Subjects:
fixed assets
linear and non-linear methods of depreciation
profit
deferred tax assets
deferred tax liabilities deductible temporary differences taxable temporary differences
Online Access:https://www.pp-mag.ru/jour/article/view/36
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https://www.pp-mag.ru/jour/article/view/36

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