METHODICAL ASPECTS OF INFLUENCE OF REVALUATION AND DEPRECIATION OF FIXED ASSETS FOR THE SAVED-UP DEPRECIATION SUMS

Abstract

The article highlights the complex of practical recommendations on: 1) development of the methodical decisions on recalculation of saved-up depreciation (the first option) or full write-off depreciation (the second option), which allow the organizations of Republic of Belarus to make a reasonable choice during working out their accounting policies; 2) the offered to the account 83 “Additional capital” the subaccount 83-2 “Gain (reduction) of asset cost after revaluation” and to account 91 “Other income and expenses” the subaccount “Expenses from markdown (depreciation) of fixed assets” for reflection of results of revaluation and depreciation. In the accounting recognition of the change of fixed assets cost causes the change of the sums of the savedup depreciation.