Useful Life of Fixed Assets in Accounting and Tax Accounting: Problems and Solutions
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.
About the Authors
S. D. Nadezhdina
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Nadezhdina Svetlana D., Doctor of Economics, Professor, Department of Information and Analytical Support and Accounting
Novosibirsk
N. I. Voronina
Siberian Academy of Finance and Banking
Russian Federation
Russian Federation
Voronina Natalya I., PhD in Economics, Associate Professor
Novosibirsk
L. M. Pyankova
Siberian Academy of Finance and Banking
Russian Federation
Russian Federation
Prokhorova Larisa V., Associate Professor, Department of Social Work and Social Anthropology
Novosibirsk
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Review
For citations:
Nadezhdina S.D., Voronina N.I., Pyankova L.M. Useful Life of Fixed Assets in Accounting and Tax Accounting: Problems and Solutions. Vestnik NSUEM. 2018;(4):135-142. (In Russ.)
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