ORDER OF CONDUCTING ACCOUNTING OF FIXED ASSETS AT ENTERPRISE

Author(s): Shepeleva Svetlana Nikolaevna

Rubric: Knowledge economy

Release: 2013-3 (5)

Pages: 78-84

Keywords: fixed assets, assessment, classification, primary documents, re-evaluation of fixed assets and order of its reflection in accounting and tax accounting

Annotation: One of the leading sections of accounting at the enterprise is the accounting of fixed assets. Quite a lot of mistakes, omissions and inaccuracies are made in this field. During tax auditing of the enterprise it subsequently leads to additional charging of tax payments, penalties and fines. To avoid such phenomena, the author dwells on some of the assets accounting features.

Bibliography: Shepeleva SV.NI. ORDER OF CONDUCTING ACCOUNTING OF FIXED ASSETS AT ENTERPRISE // Economics and Management. – 2013. – № 3 (5). – С. 78-84. doi: