USEFUL LIFE OF FIXED ASSETS IN ACCOUNTING AND TAX ACCOUNTING: PROBLEMS AND SOLUTIONS
S.D. Nadezhdina1, N.I. Voronina2, L.M. Pyankova2
1Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, Russia, 630099
2Siberian Academy of Finance and Banking, ul. Polzunova, 7, Novosibirsk, Novosibirsk reg., 630051
Keywords: основные средства, срок полезного использования, бухгалтерский и налоговый учет, fixed assets, useful life, accounting and tax accounting
Abstract
The authors review problem issues of accrual of depreciation that cause the transfer of fixed assets value to the performance of economic entities. This indicator is directly dependent on the useful life of a particular asset and affects the amount of income tax and property tax of organizations. The authors substantiate the necessity of the same useful life of assets in accounting and tax accounting to eliminate the existing differences in accounting and tax accounting, forcing business entities to conduct double-entry bookkeeping and to except irrational time and material costs.
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