The relationship of accounting and tax accounting of fixed assets at the present stage

In the article in the direction of 08.00.12 Accounting, statistics, the problem of the relationship and convergence of accounting and tax accounting of fixed assets. The features of the organization of accounting and tax accounting for the purpose of depreciation depending on the value boundary of fixed assets. The reasons for the deferred tax liability and its reflection in the accounting are disclosed. Special attention is paid to ensuring internal control in accordance with the requirements of the Federal law «on accounting» № 402–FZ. In order to improve the control of fixed assets worth up to 40 000 rubles per unit, it is recommended to use off-balance sheet accounts. The documents formed in the program 1C, accounting for the receipt of fixed assets, presented correspondence, formed on their basis. The possibility of convergence of accounting and tax accounting in terms of the value of non-depreciable fixed assets.