ACCOUNTING OF FIXED ASSETS IN ACCORDANCE WITH THE FSBU REQUIREMENT 6/2020 "FIXED ASSETS"
Abstarct. In connection with the adoption of the new federal accounting standard FSBU 6/2020 "Fixed Assets", there have been significant changes in the procedure for reflecting fixed assets in accounting: the procedure for recognition, assessment, and depreciation rules for fixed assets has changed. This article provides an overview of changes in the accounting of fixed assets and, using examples, showed how to reflect transactions with fixed assets in accounting in accordance with the new requirements of the standard.