English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

The article describes the method of accounting of fixed and intangible assets, as well as depreciation charges, in comparison of its different types, in particular accounting and tax accounting when receiving and forming the initial value of non-current assets, in their evaluation, flow and depreciation. The implementation of the described methods will give specialists an opportunity to streamline accounting and to eliminate the unnecessary and artificial discrepancy between accounting and tax accounting. All the data will be transparent and the cost and tax systems will function in compliance with common principles of accounting. Thus, the rules for accounting and tax accounting policies will become uniform. At the same time there will be no need to generate a far-fetched «taxable» profit, detached from the real economic base — accounting profit. It will be possible to tax real accounting profit generated on the accounts. The proposed methods of fixed and intangible assets accounting will reduce the cost of collecting information, it will also give an opportunity to evaluate the real state of non-current assets. The article provides recommendations on the approximation and improvement of accounting and tax accounting of fixed assets, intangible assets and depreciation.

izvestiâ bajkalʹskogo gosudarstvennogo universiteta

Accounting and Tax Accounting of Fixed Assets, Intangible Assets and Depreciation for Development and Improvement of Approaches to Assessment of the Company's Assets