Особенности аудиторской проверки отражения переоценки основных средств в бухгалтерской отчетности

Abstract

Th e article discusses the features of fi nancial audit of the refl ection in the accounting (fi nancial) statements of audited entities of the results of the revaluation of fi xed assets. Th e need for a thorough check is due to the fact that from January 1, 2020, it became mandatory to use the balance sheet method of accounting for diff erences between the accounting and tax values of assets and liabilities at the reporting date.