О противоречиях в бухгалтерском учете при начислении амортизации основных средств

There are considered the problems and contradictions arising in accounting the fixed assets while introducing the national standards of book accounting with simultaneous validity of the tax legislation requirements. It is emphasized that under current conditions the companies have no possibility to accumulate the depreciation fund needed for timely and complete reproduction of the fixed assets. There are give recommendations on improving the accounting of the fixed assets depreciation.