Accounting and tax accounting for the accrual of depreciation of fixed assets and ways of convergence

Research background: As you know, one of the main accounting principles that determine methodology for assessing facts economic life is business continuity. Compliance with this principle by commercial organizations associated many factors, which their ability to provide funding continuation and development activities. Carrying out activities acquisition new or modernization technical re-equipment existing fixed assets implies one-time cash costs. That why sources financing updating depreciation deductions. Depreciation deductions in tax are calculated differently, determines relevance need a clear study procedures field accounting. Purpose article: The purpose article conduct comparative analysis procedure calculating ways bring them closer together. Methods: Methods analysis, induction deduction were used article. Findings & Value added : current rules reflection reporting do not reliable activity enterprise. And turn leads misunderstanding respective users contents statement financial position profit loss other comprehensive income essence itself.