How to reflect the revaluation of fixed assets in accounting. Revaluation of fixed assets (postings) Revaluation of fixed assets in tax accounting
How are the results of the first revaluation of an item of fixed assets (FPE) reflected in accounting if it has been marked down, and the further accrual of depreciation for this item of Fixed Asset?
A production organization for the first time revalued an asset - an administrative building, the initial cost of which, according to accounting and tax records, amounted to 18,770,000 rubles, the amount of accrued depreciation as of the date of reflection of the revaluation results was 2,932,812.60 rubles. Based on the report of an independent appraiser, the current (replacement) cost of the building at the end of the reporting year is RUB 15,130,850.
In accounting and tax accounting, the useful life of an asset is 384 months, depreciation is calculated using the straight-line method. According to the accounting policy for tax purposes, the amounts of depreciation of fixed assets used for management needs are classified as indirect expenses. Tax accounting uses the accrual method.
Accounting
Fixed assets are accepted for accounting at their historical cost, which recognizes the amount of actual costs for their acquisition, construction and production, with the exception of VAT and other refundable taxes (clauses 7, 8 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 , approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n).
The cost of fixed assets is repaid through depreciation (clause 17 of PBU 6/01).
A change in the initial cost of fixed assets in which they are accepted for accounting is allowed, including in the case of revaluation of fixed assets (paragraph 2 of clause 14 of PBU 6/01).
Revaluation of fixed assets is carried out in order to determine the real value of fixed assets by bringing the original cost of fixed assets in accordance with their market prices and reproduction conditions on the date of revaluation (paragraph 3 of clause 41 of the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated 13.10 .2003 N 91n (hereinafter referred to as the Guidelines)).
A commercial organization may, no more than once a year (at the end of the reporting year), revalue groups of similar fixed assets at current (replacement) cost by indexation or direct recalculation at documented market prices (clause 15 of PBU 6/01, clause 43 of the Guidelines ) .
Let us note that when making a decision on revaluation of such fixed assets, it should be taken into account that in the future they are revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost (paragraph 2 p. 15 PBU 6/01).
Revaluation of an asset is carried out by recalculating its original cost or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of the object (paragraph 3 of clause 15 of PBU 6/01). In this case, since the fixed assets item has not previously been revalued, the initial cost of the fixed assets item is recalculated.
The amount of depreciation of an asset as a result of revaluation is included in the financial result as other expenses (paragraph 6, paragraph 15 of PBU 6/01, paragraph 2, paragraph 48 of the Methodological Instructions).
The procedure for calculating and reflecting the amount of markdown in the accounting accounts is explained in paragraph 48 of the Methodological Instructions.
The difference between the initial and replacement cost of the object (markdown) is RUB 3,639,150. (RUB 18,770,000 - RUB 15,130,850). The amount of recalculated depreciation is RUB 2,364,195.39. (RUB 2,932,812.60 x RUB 15,130,850 / RUB 18,770,000). The difference between the amounts of accumulated and recalculated depreciation is RUB 568,617.21. (RUB 2,932,812.60 - RUB 2,364,195.39).
Data on the value of revalued fixed assets are reflected as of December 31 of the year at the end of which the revaluation was carried out. At the same time, the comparative data of the financial statements for the period (periods) preceding the reporting one do not change (Appendix to the Letter of the Ministry of Finance of Russia dated January 29, 2014 N 07-04-18/01).
In the future, depreciation is calculated (from January of the next year) based on the replacement cost and the depreciation rate calculated based on the useful life of this object (paragraph 2 of clause 19 of PBU 6/01).
Depreciation deductions from the cost of an asset (administrative building) are taken into account as part of expenses for ordinary activities as administrative expenses. Let us note that administrative expenses can be charged to the cost of production in full in the reporting period in which they are recognized, if such a procedure is provided for by the accounting policy (clauses 5, 7, 9, 16, 20 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, clause 7 of the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n). In this consultation, we proceed from the condition that administrative expenses form the cost of production in the reporting period of their recognition.
Accounting records for reflecting the considered transactions are made taking into account the above, as well as the rules established by the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are shown below in the table of entries.
Corporate income tax
The initial cost of the fixed asset is repaid by calculating depreciation, in this case, for 384 months monthly (starting from the month following the month the fixed asset was put into operation) in the amount of 48,880.21 rubles. (RUB 18,770,000 x 1/384 months). This follows from paragraph 4 of Art. 259, paragraph 2 of Art. 259.1 of the Tax Code of the Russian Federation.
The amounts of accrued depreciation are taken into account in expenses associated with production and sales (clause 3, clause 2, article 253, clause 3, article 272 of the Tax Code of the Russian Federation). In this case, in accordance with the accounting policy for tax purposes, the amount of depreciation on fixed assets used for management needs is indirect expenses, which are fully included in the expenses of the current reporting (tax) period (paragraph 9, 10, paragraph 1, paragraph 2 Article 318 of the Tax Code of the Russian Federation).
A positive (negative) amount of revaluation of fixed assets is not recognized as income (expense) taken into account for tax purposes, and is not accepted when determining the replacement cost of depreciable property and when calculating depreciation taken into account for tax purposes in accordance with Chapter. 25 of the Tax Code of the Russian Federation (paragraph 6, clause 1, article 257 of the Tax Code of the Russian Federation).
For more information on this issue, see Practical Guide to Income Tax.
Application of PBU 18/02
The amount of depreciation of an asset (taking into account depreciation adjustments) participates in the formation of accounting profit (loss) and does not affect the tax base for income tax. At the same time, the total amount of expenses in the form of markdown and accrued depreciation on an asset, forming accounting profit (loss), for the entire period of its use will coincide with the amount of expenses in the form of depreciation of this asset, reducing the tax base for income tax.
Taking into account the explanations contained in paragraphs 6, 7, 8, 9 of Interpretation R82 “Temporary differences in income tax” (approved by the Accounting Methodological Center on October 15, 2008), the difference arising in connection with the writedown of fixed assets is recognized as a deductible temporary difference , which leads to the emergence of a deferred tax asset (DTA) (clauses 11, 14 of the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).
The excess of the amount of depreciation accrued monthly in tax accounting over the amount of depreciation accrued in accounting after reflecting the results of the revaluation leads to a decrease (repayment) of the previously arisen ONA (clause 17 of PBU 18/02).
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Amount, rub. |
Primary document |
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Reflects the depreciation of the initial cost of the fixed asset |
Appraiser's report, Accounting certificate-calculation, |
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Reflects the depreciation markdown of an asset |
Appraiser's report, Accounting statement, Inventory card for recording a fixed asset item |
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Reflects the IT that arose in connection with the markdown ((3,639,150 - 568,617.21) x 20%) |
Accounting certificate-calculation |
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Monthly starting from January of the following year after reflecting the results of the revaluation |
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Depreciation accrued (15 130 850 / 384) |
Accounting certificate-calculation |
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Expenses in the amount of depreciation are charged to the cost of sales (excluding other expenses) |
Accounting certificate-calculation |
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Reduced (extinguished) SHE ((48,880.21 - 39,403.26) x 20%) |
Accounting certificate-calculation |
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* The current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of revaluation if it is necessary to replace any object (paragraph 2 of clause 43 of the Methodological Instructions).
When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on price levels available from state statistics bodies, trade inspectorates and organizations; information on price levels published in the media and specialized literature; technical inventory bureau assessment; expert opinions on the current (replacement) cost of fixed assets (paragraph 4, clause 43 of the Guidelines). In this case, the assessment of the current (replacement) cost of the fixed asset was carried out by an independent appraiser. Transactions for accounting for appraiser services are not considered in this consultation and the corresponding entries in the posting table are not given.
** Please note that a different approach may be applied to the difference arising in connection with the markdown, as well as to the monthly differences arising after the markdown between the amounts of depreciation accrued in accounting and tax accounting. Due to the fact that for profit tax purposes, the results of revaluation are not taken into account, when recognizing these expenses and income in accounting, permanent differences and corresponding permanent tax liabilities and permanent tax assets (PNA) are formed (clauses 4, 7 of PBU 18/ 02). Accordingly, for the amount of excess of expenses in the form of depreciation recognized in tax accounting over expenses recognized in accounting, after the markdown, permanent differences and corresponding PNA are also formed (clauses 4, 7 of PBU 18/02).
Let us note that the option of reflecting differences in accordance with PBU 18/02 is the subject of the professional judgment of the accountant and is fixed in the accounting policy of the organization (clause 7 of PBU 1/2008).
The cost at which fixed assets are accepted for accounting may change as a result of carrying out, in addition, the cost may change during the revaluation of fixed assets.
Revaluation of fixed assets - recalculation of the cost of fixed assets in order to correspond to its real market prices.
Revaluation can only be carried out by commercial organizations, which themselves decide when they will do this and which objects to revaluate. At the same time, it is worth remembering the limitation: recalculation can be carried out no more than once a year at the end of the year. It is worth noting that if an organization wishes to revaluate fixed assets, then this decision must be reflected in the Order on accounting policies and subsequently it must be carried out regularly.
At the end of the reporting year, an administrative document (order, instruction) is issued.
The organization determines the current market value of the object on the date of recalculation independently or with the involvement of appraisers. As a result of revaluation, the value of the object changes (increases or decreases); the new value is called the replacement cost of the fixed asset.
In addition to recalculating the cost of fixed assets on account 01, you should also recalculate the cost accrued for the object on account 02.
As a result of revaluation, the value of the property may either increase or decrease.
With an increase, we observe an increase in valuation, with a decrease, a markdown. The results obtained are reflected in accounting at the beginning of the next year.
Revaluation
The amount of revaluation, that is, the amount by which the value has increased, is taken into account as additional capital and is reflected on the loan. The wiring looks like: D01 K83 .
As a result of revaluation, both an increase (revaluation) and a decrease (depreciation) in the value of property is allowed.
The results of the revaluation are reflected in the accounting department at and 91 Other income and expenses. The results of the revaluation are reflected in accounting at the beginning of a new reporting period.
Posting when revaluing fixed assets: D01 K83 - the cost has increased.
Posting when depreciating fixed assets: D91/2 K01 - value has decreased.
When revaluing fixed assets, in addition to recalculating the value of objects, it is also necessary to carry out a recalculation.
To do this, we first calculate the degree of wear and tear, that is, we find the ratio of accrued depreciation to as a percentage. Then we multiply the revalued cost of the fixed asset by the degree of depreciation and obtain recalculated depreciation.
In case of revaluation, the recalculation of depreciation is reflected by the posting: D83 K02.
In case of markdown, the posting looks like this: D02 K91/1.
REVALUATION OF FIXED ASSETS (ENTRY)
REVALUATION OF FIXED ASSETS. EXAMPLES OF REVALUATION AND MARKETING
Example of revaluation of an object of fixed assets (revaluation):
Fixed asset with an initial cost of 20,000 rubles. Depreciation on it was calculated at 4,000 rubles.
As a result of the market analysis, the current average market price for this OS was identified, which amounted to 25,000 rubles. That is, the cost increased by 5,000 rubles.
Let's recalculate depreciation:
A = 25,000 * 20% / 100% = 5,000 rubles. That is, the cost of depreciation increased by 1000.
Postings for revaluation of fixed assets:
Example of revaluation of fixed assets (depreciation):
Fixed asset with an initial cost of 20,000.
The amount of accrued depreciation is 4000.
The average market price for similar OS is 16,000 (decreased by 4,000 rubles).
Wear rate = 4000*100% / 20000 = 20%.
Depreciation as a result of revaluation: 16,000 * 20% / 100% = 3,200 (decreased by 800).
Postings for depreciation of fixed assets.
When changing the authorized capital, expanding a business, and in other cases, you need to know the market value of the property. The easiest way to determine the true price is by revaluation. What are the rules regarding asset revaluation in 2019?
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One of the main tasks of modern accounting is accounting for fixed assets. At the same time, their cost tends to change against the background of inflation and the market economy.
From an accounting point of view, the valuation should be considered comprehensively in relation to the recording of revaluation transactions. What is the procedure for revaluing fixed assets in 2019?
What you need to know
The organization has every right to revaluate the value of fixed assets. The main purpose of this procedure is to establish the true price of objects based on market prices and conditions for reproduction.
The company can independently decide whether to revaluate or not. But you need to remember that when revaluing, in the future it should be carried out regularly, no more than once a year.
Regular revaluation of fixed assets is carried out to establish their true value, that is, so that the value of the valued objects displayed in accounting does not differ significantly from the current value.
Definitions
Revaluation is a procedure for clarifying the replacement cost of an object, the purpose of which is to bring the value to the current level of market prices.
The revaluation process consists of recalculating the original cost and the depreciation amount calculated for the period of application. The result of revaluation depends on whether the calculated amount is greater or less than the original price.
When the replacement cost turns out to be more than the residual (initial) value, then a markdown takes place. The replacement cost has exceeded the residual value - there is an overvaluation.
The results of the revaluation are not included in the financial statements of the previous year. The obtained indicators are used exclusively when creating at the beginning of a new reporting period.
But the term “revaluation of the value of fixed assets” is not as clear as it seems. This is due to different definitions of the concept in different standards.
Now an entity can develop revaluation indices independently, guided by information about the inflation level in the region of presence, or order paid development from the State Statistics Committee.
As a rule, the indexation method is more difficult to implement; therefore, the revaluation of a fixed asset item is often carried out by recalculation.
The amount of depreciation or revaluation of an object is found by calculating the original cost from the replacement value established based on the results of the revaluation.
In international accounting, revaluation of fixed assets is regulated. According to these standards, revaluation is carried out at fair value.
This is determined based on market data. That is, the calculation at replacement cost in PBU is a variant of revaluation according to IFRS.
Formation of an order
The decision to reassess the assets must be enshrined in the relevant order of the manager.
This document contains the following information:
Guided by the order, the accountant prepares a list of objects that must be revalued and first checks their availability.
The list contains information on each object of the specified OS group, namely:
- exact name;
- date of acquisition;
- date of acceptance for accounting.
On what date is it produced?
An economic entity has the right to revaluate its fixed assets no more than once a year, at the end of the reporting period, that is, on December thirty-first.
The exact date of revaluation is determined by the date of formation of the annual balance sheet. This is due to the fact that the results of the revaluation are included in the financial statements.
The annual balance sheet must be approved no later than six months after the end of the reporting year for a JSC and no later than four months for an LLC.
Thus, the period for revaluation is the period from December thirty-first of the reporting year to the date of approval of the balance sheet.
Having assessed a group of similar fixed assets once, the enterprise must carry out revaluation regularly. But it is not legally established what exactly is meant by regularity.
Therefore, it is possible to consolidate the revaluation annually, every two or three years or more years, but not more than one evaluation per year.
The organization must strictly observe the approved frequency of revaluation.
That is, if the last revaluation was carried out for a certain group of objects, then after a time specified in the accounting policy it is necessary to revaluate these fixed assets again. Tax and administrative liability is provided for irregular revaluation.
Impact on financial results
Based on the results of revaluation, the object is discounted or revalued. At the same time, revaluation increases personal capital, the size of net assets and the tax base for. Markdown—reduces these values.
Revaluation of fixed assets is considered beneficial to the enterprise when:
But when applied, the subject will have to pay a large amount of property taxes upon revaluation. Conversely, tax payments to the budget decrease when markdowns occur.
Accounting for revaluation of fixed assets
The results of the revaluation of fixed assets should be reflected in accounting. Accounting entries vary depending on the depreciation or revaluation, as well as on how many times the object was evaluated.
When devaluing objects, the following types of accounting entries are used:
| Dt84 Kt01 | Total value of fixed asset markdown during initial revaluation |
| Dt02 Kt 84 | Adjusted depreciation volume |
| Dt83/1 Kt01 | The amount of fixed asset markdown during repeated and subsequent revaluation is the same as the previous revaluation |
| Dt02 Kt83 | Adjustment of depreciation during secondary revaluation |
| Dt84 Kt01 | Excess of markdown over previous revaluation |
| Dt02 Kt84 | Adjustment of depreciation charges when the depreciation exceeds the previous revaluation |
Adjustment of depreciation calculated at the time of revaluation is carried out on the basis of a special coefficient:
In this case, the total volume of adjusted depreciation is calculated as:
To display the additional valuation of fixed assets in accounting, the following transactions are used:
Revaluation of fixed assets has a positive effect on the size of net assets. However, this effect is short-term.
In the long term, net asset indicators improve only due to improved financial performance of the enterprise.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
Having considered the issue, we came to the following conclusion:
The appraiser's report, compiled in 2015, cannot be used as a document confirming the current (replacement) cost of fixed assets as of December 31, 2016. Therefore, for the revaluation of fixed assets carried out in 2016, the data from this report cannot be used.
Rationale for the conclusion:
Issues of revaluation of fixed assets are regulated by norms 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01) and Guidelines for the accounting of fixed assets approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as Guidelines).
The cost of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by PBU 6/01 and other accounting provisions (standards). Thus, a change in the initial cost of fixed assets in which they are accepted for accounting is allowed, including in the case of their revaluation (clause 14 of PBU 6/01, clause 41 of the Methodological Instructions).
Revaluation of fixed assets is carried out in order to determine the real value of fixed assets by bringing their original value into line with their market prices and reproduction conditions as of the date of revaluation (clause 41 of the Guidelines).
Based on clause 15 of PBU 6/01, a commercial organization can (but is not obliged) no more than once a year (at the end of the reporting year) to revalue groups of similar fixed assets at current (replacement) cost.
Let us remind you that under the reporting year, on the basis of Part 1 of Art. 15 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) is understood as a calendar year - from January 1 to December 31 inclusive, with the exception of cases of creation, reorganization and liquidation of a legal entity.
That is, if an organization decides to conduct a revaluation of fixed assets in 2016, then it must be carried out as of the end of the reporting year, that is, as of December 31, 2016, and on the same date the results of the revaluation must be reflected in the accounting accounts.
When deciding on the revaluation of fixed assets, it should be taken into account that subsequently such fixed assets are revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.
Revaluation of an asset is carried out by recalculating its original cost or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of the object.
The results of the revaluation of fixed assets carried out at the end of the reporting year are subject to reflection in accounting separately.
At the same time, neither PBU 6/01 nor the Guidelines contain definitions and criteria for the formation of groups of homogeneous OS objects. Organizations must determine such groups independently (letter of the Ministry of Finance of Russia dated January 12, 2006 N 07-05-06/2). The Russian Ministry of Finance recommends that when forming them, we proceed mainly from the purpose of these objects.
The norms of PBU 6/01 and the Methodological Instructions also do not disclose what should be understood by the regularity of revaluation. It is only indicated that it can be done no more than once a year.
According to the first paragraph of clause 43 of the Methodological Instructions, when determining the current (replacement) cost, the following can be used:
index method;
method of direct recalculation based on documented market prices.
When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on price levels available from state statistics bodies, trade inspectorates and organizations; information on price levels published in the media and specialized literature; technical inventory bureau assessment; expert opinions on the current (replacement) cost of fixed assets (paragraph four of clause 43 of the Guidelines).
From the analysis of the norms of clause 15 of PBU 6/01 and pp. 41-48 of the Guidelines it follows that two restrictions are established for the revaluation of fixed assets:
the amount of revaluation (depreciation) is limited to the current (replacement) cost, i.e. the cost of fixed assets in accounting and reporting should not differ significantly from the current (replacement) cost;
the frequency of revaluation is limited from below, i.e. revaluation should be carried out no more than once a year.
Clause 7 of PBU 1/2008 "of the organization" (hereinafter referred to as PBU 1/2008) establishes that when forming the accounting policy of an organization on a specific issue of organizing and maintaining accounting, one method is selected from several allowed by the legislation of the Russian Federation and (or) regulatory legal acts in accounting. If the regulatory legal acts do not establish accounting methods for a specific issue, then when forming an accounting policy, the organization develops an appropriate method based on accounting provisions, as well as International Financial Reporting Standards (IFRS).
Consequently, it is assumed that if an organization decides to revalue any of the groups of similar fixed assets, then it must independently develop and consolidate in its accounting policies a method (procedure) for revaluing fixed assets.
When choosing the direct recalculation method, both appraisers and financial employees of the enterprise can carry out the revaluation. This conclusion follows from the fourth paragraph of paragraph 43 of the Methodological Instructions.
In the situation under consideration, the organization has an appraiser’s report drawn up in 2015, which determines the current (replacement) cost of fixed assets as of December 31, 2015.
By virtue of Art. 11 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as Law N 135-FZ), the expert opinion (report) of the appraiser must necessarily indicate the goals and objectives of the assessment of the object being assessed, and as well as other information that is necessary for a complete and unambiguous interpretation of the results of the assessment of the assessment object reflected in the report.
From materials of arbitration practice (see, for example, decisions of the Twentieth Arbitration Court of Appeal dated 08/21/2016 N 20AP-3195/16, FAS North-Western District dated 12/02/2011 N F07-14162/10, FAS North Caucasus District dated 04/01/2008 N Ф08-1464/08-537А) it follows that the report on the assessment of fixed assets, used for the purpose of their revaluation in accounting, must contain a direct indication that the assessment was carried out specifically for the purpose of revaluing the value of fixed assets to reflect it in accounting . A report on the assessment of market value for other purposes (for subsequent sale, for preparing financial statements under IFRS, attracting investors, obtaining a bank loan, etc.) cannot be used for revaluation of fixed assets for accounting purposes.
In paragraph 46 of the Methodological Instructions, it is determined that the initial data for the revaluation of fixed assets are: the original cost or the current (replacement) cost (if the object was revalued previously), at which they are taken into account in accounting as of the date of revaluation; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of December 31 of the reporting year.
From the foregoing it follows that the data from the report of the appraiser who assessed fixed assets for their revaluation in accounting can be used by the organization if the value of fixed assets was determined as of the end of the reporting year (in this case as of 12/31/2016), regardless from the actual time of assessment.
In the situation under consideration, the available appraisers’ report confirms the value of fixed assets as of December 31, 2015, and does not confirm the value as of December 31, 2016. Therefore, it cannot be used for the purposes of revaluation of fixed assets in 2016.
In our opinion, in such a situation, in order to revaluate fixed assets at the end of 2016, the organization should assess the value of fixed assets exactly as of December 31, 2016. For this, an appraiser may be involved, or the organization may instruct its employees to carry out a revaluation of fixed assets, who, when determining the current (replacement) cost of fixed assets, can use the data specified in paragraph four of clause 43 of the Methodological Instructions.
The organization's decision to conduct a revaluation as of the end of the reporting year is formalized by an appropriate administrative document (for example, an order from the head of the organization). Such a document is mandatory for all services of the organization involved in the process of preparing a list of fixed assets subject to revaluation, in which it is recommended to indicate the exact name, date of acquisition, construction, manufacture, acceptance of the fixed asset object for accounting (clause 45 of the Guidelines).
The results of the revaluation are formalized in the form of an act by a special commission with the attachment of all documents on the basis of which the value of the revalued objects was established. This act must contain the mandatory details of the primary accounting document established by Part 2 of Art. 9 of Law No. 402-FZ.
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
