CURRENT ISSUES IN ACCOUNTING AND TAXATION OF FIXED ASSETS

The article examines the concept of «fixed assets» in the context of the application of the new standard - FSB 6/2020 "Fixed assets", a comparison with the norms of tax legislation, as well as the funda-mental criteria according to which the object will be related to fixed assets, the provisions regarding the ele-ments of depreciation, and therefore the formation of the liquidation value of fixed assets. In addition, additional innovations in the accounting process of fixed assets are presented, the main provisions of FSB 6/2020 «Fixed Assets» and FSB 26/2020 «Capital Investments» are given.