Accounting for fixed assets and depreciable property: changes in 2022

Abstract

The article discusses, using numerous examples, changes in the accounting of fixed assets in connection with the entry into force from January 1, 2022 for the mandatory application of FSBU 6/2020 “Fixed Assets”: under the influence of changes in the useful life; under the influence of a change in the method of depreciation; when exchanging items of fixed assets. Significant changes have occurred in the tax accounting of fixed assets recognized as depreciable property: transfer and removal of fixed assets from conservation, introduction of depreciation rates into tax accounting to fully transfer the cost of fixed assets to tax expenses even when the useful life corresponding to the depreciable group of To the classifier, has already expired.