Development of the methodology of accounting of fixed assets

The paper analyzes the availability of fixed assets, assesses the state of the main funds of agricultural organizations in Russia and the Samara region over the past five years. Having considered the statistical data, the authors came to the conclusion that the provision of agricultural producers with fixed assets both in the whole country and in the analyzed region increases over the years. The study revealed a negative trend in the growth of the share of worn-out labor tools and, accordingly, a decrease in the proportion of assets suitable for use and deterioration of their technical condition. The authors studied the federal accounting standards governing the accounting of fixed assets and the costs of their acquisition. Based on the results of the analysis of the modern normative base, recommendations were made regarding the establishment of a limit on the cost of fixed assets, the forms of primary and summary accounting documents were proposed in which information on the availability and movement of fixed assets is recorded, grouped and summarized in accordance with the requirements of FAS 6/2020 «Fixed assets».