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This article discloses the features of the definition, composition, recognition and initial assessment of fixed assets in Russia in accordance with domestic and international financial reporting standards and in China. The main goal of the work is to compare domestic and foreign methods of reflection in the accounting and financial reporting of buildings, structures and equipment, as well as the development of convergence directions of these areas. The review is based on the methods of analysis, comparison, analogy and extrapolation. The main part of the work formulates the definitions of fixed assets in Russian and Chinese accounting systems, lists the criteria according to which an asset can be recognized as an item of fixed assets and lists the elements that form the initial cost of assets. The conclusion is made that the rules of identification and assessment are closer in recognizing fixed assets, but significant differences are also noted in the countries under consideration. Perspective directions of the development of accounting are outlined with the main trend towards the unification of norms and rules and the development of a single terminological apparatus, taking into account the peculiarities of the translation of accounting standards into

Features of identification, recognition and initial assessment of fixed assets in Russia and China in the era of new industrialization