Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation

Abstract

The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business structures and the current tax on profit.

Keywords

• fixed assets
• linear and non-linear methods of depreciation
• profit
• deferred tax assets
• deferred tax liabilities deductible temporary differences taxable temporary differences