FEATURES OF ACCOUNTING AND TAXATION OF FIXED ASSETS IN TODAY''S BUSINESS ENVIRONMENT
The article describes the current issues of accounting and tax assets. Separate issues of accounting determined by laws and regulations. A brief comparison of accounting of fixed assets and tax assets. There are differences in the methods of formation of historical cost in accounting and tax accounting. This also applies to other methods of plant and equipment available. Accounting and taxation of fixed assets in the current business environment are important areas, the results of which have an impact on the financial results as a whole. Reliability of information associated with the account, the analysis and audit of the basic means of promoting the adoption of efficient management solutions not only in the current operations, but also for the future development of the economic entity. One of the important reasons for the increase of production volume and services for enterprise security is considered an essential means in the right quantity and variety, and even their full and effective use. For the organization of the basic means of analytical systems are particularly important are the following conditions: classification, establishing bases for assessment and management units, the choice of forms of primary documents and accounting records. On how to adequately be established deadlines desired application of fixed assets, defined methods of calculating depreciation, largely depends on the financial results of the company.