Depreciation and obsolescence during the revaluation company under Russian accounting standards

The authors have investigated features of accounting depreciation and obsolescence of the main assets of the company, which, in their opinion, should be considered when carrying out the revaluation of these assets. Analyzes the relevant regulations. Provides examples of cases involving appraisers work on the revaluation of such objects. Relevance of the topic due to the fact that it is the account of obsolescence of fixed assets as a result of the revaluation can reasonably lead the initial accounting value of these assets to the real costs, in accordance with their market prices.