ОБ УЧЕТЕ ОСНОВНЫХ СРЕДСТВ В КОММЕРЧЕСКОЙ ОРГАНИЗАЦИИ

Abstract

The purpose of this study is to study the current problematic issues of accounting and valuation of fixed assets in Russian organizations and to develop recommendations for the elimination and prevention of these problems and the formation of an optimal accounting policy in the field of accounting of fixed assets of a commercial organization. The article uses such research methods as the study and gene- ralization of normative legal acts and scientific literature, logical and comparative methods of study. The main methods that can be used to optimize the accounting of fixed assets in the light of the latest regulatory and legislative changes that come into force from 2022 are summarized. Their impact on taxation and the complexity of accounting is considered due to the fact that companies with a common taxation system applying PBU 18/02 often face the problem of accounting for tax differences due to the use of different cost criteria for assessing fixed assets and different depreciation methods in financial and tax accounting. The selected methods of accounting and tax accounting should be fixed by a commercial organization in its accounting policy. At the same time, it is necessary to take into account all the emerging results of the application of the selected accounting procedures. It is revealed that the optimal methods that can be used in the accounting of fixed assets include: the cost limit, the method of depreciation, the use of dep- reciation premium, revaluation, creation of a reserve for the repair of fixed assets (repair fund), improvement of internal document flow for this accounting area. The proposed options for improving the accounting of fixed assets are also aimed at optimizing taxation. At the same time, it is necessary to note the effectiveness of these solutions, since a rationally selected method of financial and tax accounting of fixed assets will legally reduce the amount of property tax or income tax, which indicates the correct approach to the taxpayer’s financial policy. Alternative solutions contribute to improving and increasing the efficiency of accounting for fixed assets, and timely consolidation of the main optimal options in the accounting policy of the organization also allows you to clearly regulate business operations. The article uses such research methods as the study and generalization of normative legal acts and scientific literature, logical and comparative methods of study.