Influence of depreciation calculation of fixed assets on the optimization of income tax

The article explores the possibility of applying various approaches to the depreciation calculation in tax accounting, it takes into the account characteristics of depreciable assets, the establishment of various useful lives and methods for calculating depreciation. The article analyses the possibi...

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Bibliographic Details
Main Author: Zaslavskaya Irina
Format: Article
Language:English
Published: EDP Sciences 2018-01-01
Series:MATEC Web of Conferences
Online Access:https://doi.org/10.1051/matecconf/201819305086