Methods of depreciation of fixed assets in accounting in accordance with FSB 6\2020 «Fixed assets»

The article reveals the main changes in accounting in accordance with the adoption of FSB 6\2020 "Fixed assets". The relevance of the topic lies in the global changes in accounting for depreciation, with the advent of a new federal standard that generates economic reporting on the composition and condition of fixed assets of the organization. We have considered in detail the new definitions that the new standard offers. We have analyzed each type of depreciation, their features, advantages and disadvantages. We modeled the algorithm and mechanism for calculating depreciation in accordance with FSB 6\2020 "Fixed assets".