Some Ways to Improve Accounting, Taxation, Depreciation of Fixed Assets

The relevance of the research topic is beyond doubt, due to the impossibility of carrying out entrepreneurial activity without the availability of fixed capital, represented, among other things, by fixed assets. The scientific article presented by the authors examines the most problematic issues of accounting for the availability and movement of fixed assets, their taxation, as well as depreciation on them, and the disagreements that arise between the regulations established by the regulatory and legislative bases for fixing the facts of economic life related to the acquisition, use and disposal of fixed assets in accounting and for the purposes of their taxation. Some recommendations are proposed to improve the mechanism for reflecting the facts of economic life related to issues of registration, availability, movement, restoration, depreciation on fixed assets, and the maximum possible leveling of discrepancies between the procedure established by regulatory documents regulating accounting and the legislative framework governing the taxation of these objects.