The article is devoted to the disclosure of problems and improvement of depreciation of fixed assets as a source of their reproduction. The organizational and methodological aspects that clarify the essence and economic content of depreciation of fixed assets as an accumulated and used source of financing for the renewal and reproduction of fixed assets are considered. Recommendations for improving the structure of the contractual account 02 “Depreciation of fixed assets”, the financial and productive account 84 “Retained earnings (uncovered loss” in terms of the amount of information reflected on them are proposed. The proposals for rationalizing the accounting of accumulated and used depreciation amounts, retained earnings in financing the renewal and reproduction of fixed assets are identified.

The article assesses the changes made by the Order of the Ministry of Finance of the Russian Federation dated 20.11.2018 No. 236n v PBU 18/02 “Accounting for settlements with the budget for income tax”. The application of the new norms of PBU 18/02 is mandatory for corporate income tax payers with accounting (financial) statements for 2020. The essence of the problem is that the updated PBU 18/02 contains new concepts, new calculations of indicators necessary for reflection in accounting and accounting (financial) statements. The article consists of six parts, beginning with an introduction and ending with conclusions. The introduction substantiates the relevance of the study. At the beginning of the article, the purpose and objectives of the research are defined, as well as the materials, methods and conditions for conducting the research. The results of the study and their discussion are presented below. In the article, the authors highlight the problem of transition from the previously existing norms of PBU 18/02 to the new norms applied from 2020. The main part compares the concepts and indicators used in 2019 and 2020 in accordance with the requirements of PBU 18/02. The article also addresses the issues of evaluating work in progress in accordance with the requirements of regulatory legal acts in the field of accounting and taxation. The procedure for applying the norms of PBU 18/02 is shown on a specific example and the calculation procedures made that justify the occurrence of temporary differences that lead to the recognition of deferred income tax, as well as conditional income tax expense and current income tax on the accounting accounts. For clarity and comparison, the indicators for the application of PBU 18/02 in 2019 and 2020 are presented in the tables. In addition, the tables show the schemes of accounting transactions for accounting calculations with the budget for income tax in two ways to determine the current income tax: based on accounting data and based on tax Declaration data. Having considered a specific example of the procedure for applying the norms of PBU 18/02 in the version up to 2020 and in the current version from 2020, the authors conclude that changes in the procedure for identifying temporary differences do not mean a change in their value and the value of net profit

The article discusses the features of the selection of elements, accrual and accounting of depreciation in accordance with the norms of FSB 6/2020 “Fixed Assets”, approved by the order of the Ministry of Finance of the Russian Federation of 17.09.2020 No. 204n, mandatory for use starting from the accounting statements for 2022. The features of the application of depreciation methods in accordance with the new rules are considered.

The article considers the stages of formation of the value of the estimated obligation for the upcoming dismantling, disposal of fixed assets and restoration of the environment, to be included in the initial cost of fixed assets in accordance with the norms of FSB 6/2020 “Fixed Assets” and FSB 26/2020 “Capital Investments”, approved by the order of the Ministry of Finance of the Russian Federation dated 17.09.2020 No. 204n, mandatory for use starting with accounting statements for 2022. The features of adjusting its value in accordance with the new rules are considered.

The article is devoted to the disclosure of issues and problems of assessment, identification and recognition of stocks in the accounting system of organizations, as well as determining the directions for their improvement. The organizational and methodological aspects that determine the concept and composition of reserves as the most important objects of accounting are considered. The criteria for their recognition in the accounting system are considered, the problems and options for the formation of their actual cost in the conditions of the existence of various sources (channels) of their receipt are disclosed. Variants of reflection of separate operations of receipt of stocks in accounting of the organization are offered.