Key points are not available for this paper at this time.
The article discusses the features of the selection of elements, accrual and accounting of depreciation in accordance with the norms of FSB 6/2020 “Fixed Assets”, approved by the order of the Ministry of Finance of the Russian Federation of 17.09.2020 No. 204n, mandatory for use starting from the accounting statements for 2022. The features of the application of depreciation methods in accordance with the new rules are considered.
Selezneva et al. (Sat,) studied this question.