Issues of accounting and analysis of fixed assets in the transformation of the Russian accounting system
The article provides a classification of fixed assets, formulated a method of disclosing information about fixed assets in accounting and financial statements. The algorithm of reflection of the facts of economic life in terms of fixed assets on the example of a particular organization is considered. The analysis of the presence, condition, movement, as well as the effectiveness of the use of fixed assets. We studied the methods of calculating depreciation charges for fixed assets taking into account international practice. A comparative characteristic of the linear method, the method of writing off the cost according to the sum of the numbers of years of useful life, the method of the reduced balance, the method of writing off the cost in proportion to the volume of production produced. The method of calculating depreciation in the tax account is given. On the basis of the conducted research, measures are proposed to improve this area of accounting.