PROBLEMS OF ACCOUNTING AND AUDIT OF FIXED ASSETS
The article discusses the problems associated with the formation of the initial value of objects, and also highlighted a number of contradictions between the Russian accounting system and financial reporting standards. The relevance of the stated topic is due to the gradual introduction of IFRS into the Russian accounting system and, as a result, the emergence of contradictions between the two accounts. In addition, the relevance of the emerging issue confirms the existence of different accounting and tax doctrine. The purpose of this study: to identify and formulate the main problems that require learning and testing fixed assets in companies, reporting in accordance with IFRS, as well as in accordance with IFRS. tax accounting. Today is all that is happening, and all other Russian companies are gradually entering international markets and reporting in accordance with IFRS - this is a necessity for them.