The current research areas in the field of organizational-methodical aspects of accounting and audit of fixed assets

The article deals with modern scientific ideas about the interpretation of the economic content of the concept of "fixed assets" in the economic literature and legal acts of the Russian Federation, which regulate their accounting and tax accounting. The main criteria of recognition of fixed assets: materiality, scope, useful life, depreciation. Differences in the interpretation of the concept of "fixed assets" in accounting and tax accounting are established. In order to avoid the revealed discrepancies and contradictions in the understanding of the concept of "fixed assets", the author's definition of this category from the standpoint of accounting is proposed.