VALUATION AND REVALUATION OF FIXED ASSETS: ACCOUNTING AND TAX ACCOUNTING
The issues of valuation and revaluation of assets as fixed assets are of current importance in the context of the adoption by the Ministry of Finance of the Russian Federation of new legislative acts in the field of accounting. The subject of the study is the problem of accounting and tax accounting for the revaluation of fixed assets with the interpretation of the concept of fair value. When registering fixed assets, there is or is no need to revalue them, which affects the performance of accounting (financial) statements, management decisions regarding the formation of the company's capital, the safety of property, and taxation.