%0 Journal Article
%T Specific Features of Accounting Fixed Assets in a Company §°§ã§à§Ò§Ö§ß§ß§à§ã§ä§Ú §å§é§Ö§ä§Ñ §à§ã§ß§à§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §ß§Ñ §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ú
%A Leonova Yuliya A.
%J Business Inform
%D 2013
%I Kharkiv National University of Economics
%X The article studies economic essence of fixed assets of a company and conducts analysis of their essence by different authors. It describes main methods of depreciation of fixed assets. It reveals differences between new and old Tax Code with respect to fixed assets accounting. On the one hand, introduction of the Tax Code simplifies work of book keepers, approximating tax accounting to book accounting, on the other hand, rises many currently unclear questions when calculating taxable income in a transition period. The article establishes that the new order of tax accounting of fixed assets is significantly different from the one we are used to. If we assess it in general, it is necessary to note the lawmaker effort to maximally approximate it to book accounting of fixed assets, which could be traced in unification of terms. §ª§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ñ §ï§Ü§à§ß§à§Þ§Ú§é§Ö§ã§Ü§Ñ§ñ §ã§å§ë§ß§à§ã§ä§î §à§ã§ß§à§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ §Ú §á§â§à§Ó§Ö§Õ§Ö§ß §Ñ§ß§Ñ§Ý§Ú§Ù §Ú§ç §ã§å§ë§ß§à§ã§ä§Ú §â§Ñ§Ù§ß§í§Þ§Ú §Ñ§Ó§ä§à§â§Ñ§Þ§Ú. §°§ã§Ó§Ö§ë§Ö§ß§í §à§ã§ß§à§Ó§ß§í§Ö §Þ§Ö§ä§à§Õ§í §ß§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§ñ §Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§Ú §à§ã§ß§à§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó. §£§í§ñ§Ó§Ý§Ö§ß§í §â§Ñ§Ù§Ý§Ú§é§Ú§ñ §Þ§Ö§Ø§Õ§å  §ß§à§Ó§í§Þ  §Ú  §ã§ä§Ñ§â§í§Þ  §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ü§à§Õ§Ö§Ü§ã§à§Þ §á§à §å§é§Ö§ä§å §à§ã§ß§à§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó. §³ §à§Õ§ß§à§Û §ã§ä§à§â§à§ß§í, §Ó§Ó§Ö§Õ§Ö§ß§Ú§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ü§à§Õ§Ö§Ü§ã§Ñ §å§á§â§à§ë§Ñ§Ö§ä §â§Ñ§Ò§à§ä§å §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§à§Ó, §á§â§Ú§Ò§Ý§Ú§Ø§Ñ§ñ  §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §å§é§Ö§ä  §Ü §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Þ§å, §Ñ §ã §Õ§â§å§Ô§à§Û ¨C §ã§ä§Ñ§Ó§Ú§ä §Þ§ß§à§Ô§à §ß§Ñ §Õ§Ñ§ß§ß§í§Û §Þ§à§Þ§Ö§ß§ä §ß§Ö§á§à§ß§ñ§ä§ß§í§ç §Ó§à§á§â§à§ã§à§Ó §á§â§Ú §â§Ñ§ã§é§Ö§ä§Ö §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §á§â§Ú§Ò§í§Ý§Ú §Ó §á§Ö§â§Ö§ç§à§Õ§ß§í§Û §á§Ö§â§Ú§à§Õ. §µ§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§à, §é§ä§à §ß§à§Ó§í§Û §á§à§â§ñ§Õ§à§Ü §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§é§Ö§ä§Ñ §à§ã§ß§à§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §Õ§à§ã§ä§Ñ§ä§à§é§ß§à §ã§Ö§â§î§Ö§Ù§ß§à §à§ä§Ý§Ú§é§Ñ§Ö§ä§ã§ñ §à§ä §á§â§Ú§Ó§í§é§ß§à§Ô§à §ß§Ñ§Þ. §¦§ã§Ý§Ú §à§è§Ö§ß§Ú§Ó§Ñ§ä§î §Ö§Ô§à §Ó §è§Ö§Ý§à§Þ, §ä§à §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §à§ä§Þ§Ö§ä§Ú§ä§î §á§à§á§í§ä§Ü§å §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§ñ §Þ§Ñ§Ü§ã§Ú§Þ§Ñ§Ý§î§ß§à §á§â§Ú§Ò§Ý§Ú§Ù§Ú§ä§î §Ö§Ô§à §Ü §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Þ§å §å§é§Ö§ä§å §à§ã§ß§à§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó, §é§ä§à §á§â§à§ã§Ý§Ö§Ø§Ú§Ó§Ñ§Ö§ä§ã§ñ §å§Ø§Ö §Ó §å§ß§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §ä§Ö§â§Þ§Ú§ß§à§Ó.
%K fixed assets
%K depreciation
%K Tax Code
%K depreciation methods
%K accounting standards
%K §à§ã§ß§à§Ó§ß§í§Ö §ã§â§Ö§Õ§ã§ä§Ó§Ñ
%K §Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§ñ
%K §¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ü§à§Õ§Ö§Ü§ã
%K §Þ§Ö§ä§à§Õ§í §Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§Ú
%K §±§³§¢§µ 7
%U http://www.business-inform.net/pdf/2013/5_0/298_302.pdf