Repair of fixed assets in accordance with the 6/2020 standard

The accounting reform carried out in Russia is aimed at the convergence of domestic and international accounting standards, which resulted in the entry into force of new federal standards. The new standards differ from the old PBUS, so their analysis and understanding of their features are necessary. The new FSB standard 6/2020 "Fixed assets" from 2022 greatly changes the accounting procedure for fixed assets. Consider such an aspect as the repair of fixed assets in this article.