Account features of fixed assets from the tax point of view during transition on the railway transport

Authors

  • O. P. Pinchuk Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • I. GH. Nedova Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/pte.v0i6.23041

Keywords:

The article investigates the account features of fixed assets on rail transport within the context of changes in accounting and tax legislation in the conditions of Ukrzaliznytsia reforming

Abstract

Purpose. The aim of the article is to reveal the transitional provisions in accounting and tax accounting of fixed assets of the railways in terms of reformin. Methods. Methodological basis for cal articles are concepts and provisions of accounting, tax accounting, the writings of leading scientists and experts on the harmonization of accounting of fixed assets. Results. Offered the most appropriate in the current economic conditions, ways of financing investment activity of rail transport in the transition to its joint-stock form of management. Scientific novelty. The article investigates the features of fixed assets of the railways in the context of changes in accounting and tax legislation in terms of reforming the Ukrainian Railways. The practical significance. Despite the considerable convergence of the provisions of the accounting and tax accounting of fixed assets, the legal regulation of fixed assets needs to be improved in order to further harmonize it.

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Issue

No. 6 (2013)

Section

Статті

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