Амортизація: призупиняти? Коли та як? №81(231) 31.12.20 |Амортизация: приостанавливать? Когда и как?

"Depreciation: Suspend? When and How?" Halyna Morozovska in the next issue of "7 Minutes" from 7eminar.com. Important ❗ 1. Depreciation is accrued during the useful life, which is established by the enterprise and recorded in the order. 2. From 08.08.2020, depreciation is not accrued for the period of non-use of fixed assets in economic activities due to their conservation. 3. According to the State Tax Service (refuted by the court), the period of temporary use is not a useful life, which is a basis for suspending the accrual of depreciation. ⏰ Timing of the issue: 00:00 What will you learn from the issue. 00:11 What definitions of depreciation are contained in the P(S)BO, IAS and PKU. 01:03 What is the useful life and how is it established. 02:18 In what cases is depreciation suspended? 03:18 What are the provisions of the Tax Code of Ukraine regarding the suspension of "tax" depreciation that were in effect from 01.01.2015 to 05.23.2020? 04:25 On what grounds was the calculation of "tax" depreciation suspended in the period from 05.23.2020 to 08.08.2020? 05:19 In what cases is depreciation not charged according to the provisions of the Tax Code of Ukraine, effective from 08.08.2020? 06:04 What is the opinion of tax authorities regarding the suspension of depreciation? 07:11 Are there grounds to refute the opinion of tax authorities? Join the video course “VAT: Accounting Without Penalties” 👉 http://bit.ly/38N01AW About “7 Minutes”: 👉 short exclusive accounting video news from the team https://bit.ly/2HAU4xh Subscribe to VIBER 👉 http://bit.ly/viber7eminar and TELEGRAM 👉 http://bit.ly/telegram7eminar and receive daily accounting video news, gifts and a lot of other useful information for work. _______________ “Depreciation: Suspend? When and How?” Important ❗ 1. Depreciation is accrued during the useful life, which is established by the enterprise and recorded in the order. 2. From 08.08.2020, depreciation is not accrued for the period of non-use of fixed assets in economic activities due to their conservation. 3. In the opinion of the State Tax Service (rebutted by the court), the period of temporary non-use is not the period of useful use, which serves as a basis for suspending the calculation of depreciation. About "7 minutes": 👉 short exclusive accounting news from the team https://bit.ly/2HAU4xh Subscribe to VIBER 👉 http://bit.ly/viber7eminar and TELEGRAM 👉 http://bit.ly/telegram7eminar and receive daily accounting video news, gifts and a lot of other useful information for work.