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International Accounting

3(249) - 2013 January

Disposal of fixed assets: current issues of accounting and taxation

Vol. 16, Iss. 3, JANUARY 2013

Available online: 29 January 2013

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification:

Kamyshun V.A. PhD in Economics, Head, the Inter-regional department of the Federal Service for Alcohol Market Regulation in the Siberian Federal District
kamyshan@me.com

Tereschenko D.O. PhD in Economics, State Tax Inspector, Inter-district Inspectorate of the Federal Tax Service of Russia for the largest taxpayers in the Novosibirsk region
terin511@yandex.ru

The problems of accounting and tax accounting arising at withdrawal of fixed assets are presented. The basic approaches to solution of these problems in the condition of current legislation are considered.

Keywords: fixed assets, withdrawal, accounting, taxation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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