Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation
The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business structures and the current tax on profit.
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/36 |
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| _version_ | 1849395014040289280 |
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| author | T. V. Voronchenko N. V. Rybkina |
| author_facet | T. V. Voronchenko N. V. Rybkina |
| author_sort | T. V. Voronchenko |
| collection | DOAJ |
| description | The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business structures and the current tax on profit. |
| format | Article |
| id | doaj-art-0d38f268ed85485bb1cba0555df0ab5b |
| institution | Kabale University |
| issn | 2073-9885 2687-136X |
| language | Russian |
| publishDate | 2020-01-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj-art-0d38f268ed85485bb1cba0555df0ab5b2025-08-20T03:39:48ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-01034849535Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxationT. V. Voronchenko0N. V. Rybkina1Russian Academy of EntrepreneurshipRussian Academy of EntrepreneurshipThe article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business structures and the current tax on profit.https://www.pp-mag.ru/jour/article/view/36fixed assetslinear and non-linear methods of depreciationprofitdeferred tax assetsdeferred tax liabilities deductible temporary differences taxable temporary differences |
| spellingShingle | T. V. Voronchenko N. V. Rybkina Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation Путеводитель предпринимателя fixed assets linear and non-linear methods of depreciation profit deferred tax assets deferred tax liabilities deductible temporary differences taxable temporary differences |
| title | Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation |
| title_full | Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation |
| title_fullStr | Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation |
| title_full_unstemmed | Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation |
| title_short | Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation |
| title_sort | comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation |
| topic | fixed assets linear and non-linear methods of depreciation profit deferred tax assets deferred tax liabilities deductible temporary differences taxable temporary differences |
| url | https://www.pp-mag.ru/jour/article/view/36 |
| work_keys_str_mv | AT tvvoronchenko comparativeanalysisandevaluationmethodsofdepreciationoffixedassetsforthepurposesofaccountingandtaxation AT nvrybkina comparativeanalysisandevaluationmethodsofdepreciationoffixedassetsforthepurposesofaccountingandtaxation |